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Article
Publication date: 3 July 2017

Ruiling Guo, Steven D. Berkshire, Lawrence V. Fulton and Patrick M. Hermanson

The purpose of this paper is to examine whether healthcare leaders use evidence-based management (EBMgt) when facing major decisions and what types of evidence healthcare…

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Abstract

Purpose

The purpose of this paper is to examine whether healthcare leaders use evidence-based management (EBMgt) when facing major decisions and what types of evidence healthcare administrators consult during their decision-making. This study also intends to identify any relationship that might exist among adoption of EBMgt in healthcare management, attitudes towards EBMgt, demographic characteristics and organizational characteristics.

Design/methodology/approach

A cross-sectional study was conducted among US healthcare leaders. Spearman’s correlation and logistic regression were performed using the Statistical Package for the Social Sciences (SPSS) 23.0.

Findings

One hundred and fifty-four healthcare leaders completed the survey. The study results indicated that 90 per cent of the participants self-reported having used an EBMgt approach for decision-making. Professional experiences (87 per cent), organizational data (84 per cent) and stakeholders’ values (63 per cent) were the top three types of evidence consulted daily and weekly for decision-making. Case study (75 per cent) and scientific research findings (75 per cent) were the top two types of evidence consulted monthly or less than once a month. An exploratory, stepwise logistic regression model correctly classified 75.3 per cent of all observations for a dichotomous “use of EBMgt” response variable using three independent variables: attitude towards EBMgt, number of employees in the organization and the job position. Spearman’s correlation indicated statistically significant relationships between healthcare leaders’ use of EBMgt and healthcare organization bed size (rs = 0.217, n = 152, p < 0.01), attitude towards EBMgt (rs = 0.517, n = 152, p < 0.01), and the number of organization employees (rs = 0.195, n = 152, p = 0.016).

Originality/value

This study generated new research findings on the practice of EBMgt in US healthcare administration decision-making.

Details

Leadership in Health Services, vol. 30 no. 3
Type: Research Article
ISSN: 1751-1879

Keywords

Abstract

Details

Advances in Accounting Education Teaching and Curriculum Innovations
Type: Book
ISBN: 978-0-76230-758-6

Abstract

Details

Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-84950-869-8

Book part
Publication date: 30 March 2023

Christine Earley, Carol Hartley and Patrick Kelly

Casino gambling in the United States has increased significantly in the last 30 years, going from just 2 states (Nevada and New Jersey) in 1988 to 41 states with over 980 casinos

Abstract

Casino gambling in the United States has increased significantly in the last 30 years, going from just 2 states (Nevada and New Jersey) in 1988 to 41 states with over 980 casinos. This rapid growth of casino gambling has resulted in additional social costs, including workplace embezzlements committed by problem gamblers. Embezzlements contribute to greater fraud risk for organizations in casino regions and are expected to rise as casinos multiply and increasingly cater to convenience gamblers. The purpose of this chapter is to highlight the proximity of casinos as a fraud risk factor for embezzlement. The authors recommend that internal and external auditors for companies located in casino areas assess this fraud risk and where appropriate, perform audit procedures to address this risk. There is also an opportunity for external auditors to assist those companies located in casino regions (that may lack internal auditors) in establishing fraud prevention programs.

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-80455-792-1

Keywords

Article
Publication date: 25 February 2020

Jörn Obermann, Patrick Velte, Jannik Gerwanski and Othar Kordsachia

Although principal–agent theory has gained a prominent place in research, its negative image of self-serving managers is frequently criticized. Thus, the purpose of this paper is…

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Abstract

Purpose

Although principal–agent theory has gained a prominent place in research, its negative image of self-serving managers is frequently criticized. Thus, the purpose of this paper is to examine how existing theories of agency and stewardship can be combined by using behavioral characteristics.

Design/methodology/approach

This study reviewed articles on the behavior of agents and stewards from the domains of finance, economics, management, corporate governance and organizational research. Additional theoretical and meta-analytical empirical literature from the fields of psychology and sociology was used to account for general patterns of human behavior.

Findings

The results indicate that goal congruency and the perception of fairness can serve as moderators distinguishing agency theory and stewardship theory. Goal congruency can be achieved by stipulating psychological ownership. The perception of distributive and procedural fairness is demonstrated by two major corporate governance mechanisms: performance-based compensation and board monitoring. The results are summarized in six hypotheses that allow a situational, customized corporate governance. These hypotheses can be tested in future research.

Originality/value

Prior work either focused on the merits of principal-agent theory or advocates the utilization of positive management theories, such as stewardship theory. However, little work has been done on bridging the gap between both constructs and develop a more extensive view of management theory.

Details

Management Research Review, vol. 43 no. 8
Type: Research Article
ISSN: 2040-8269

Keywords

Book part
Publication date: 20 December 2000

Abstract

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-84950-055-5

Book part
Publication date: 3 September 2002

Abstract

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-0-76230-953-5

Abstract

Details

Advances in Accounting Education Teaching and Curriculum Innovations
Type: Book
ISBN: 978-0-85724-052-1

Abstract

Details

Corporate Fraud Exposed
Type: Book
ISBN: 978-1-78973-418-8

Article
Publication date: 1 December 2000

James Poon Teng Fatt

Aims to understand a group learning style so that teachers can best adapt their teaching style and materials to suit the students. Defines learning styles and briefly covers…

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Abstract

Aims to understand a group learning style so that teachers can best adapt their teaching style and materials to suit the students. Defines learning styles and briefly covers previous findings in this area. Looks at different types of thinking before covering how to assess learning styles using a questionnaire. Provides some implications for educators and looks at the design of assignments which can be tailored in different ways depending upon the findings.

Details

International Journal of Sociology and Social Policy, vol. 20 no. 11/12
Type: Research Article
ISSN: 0144-333X

Keywords

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