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Article
Publication date: 9 March 2015

Barry L Speak, Paula Hay and Steven J Muncer

The purpose of this paper is to present findings from two studies exploring the Health of the Nation Outcome Scale’s (HoNOS) utility within a new payment by results (PbR…

Abstract

Purpose

The purpose of this paper is to present findings from two studies exploring the Health of the Nation Outcome Scale’s (HoNOS) utility within a new payment by results (PbR) system for mental health services in England.

Design/methodology/approach

In the first study principal axis factoring extraction was used to explore a sample of 23,641 HoNOS ratings. In a second study confirmatory factor analysis was used to evaluate four subscale structures on a new sample of 34,716 HoNOS ratings.

Findings

No HoNOS factor structure evaluated in this study demonstrated adequate fit statistics across several clinical presentations. A new four-factor model was the only structure to achieve fit statistics across all clinical populations, but can only be championed on a “best fit” basis as opposed to “good fit” at the present time.

Research limitations/implications

Data used in the current studies relate to six NHS mental health service providers. Replication using a national sample is recommended. Exploration of different HoNOS factor structures for different mental health clusters within the PbR system in England is also recommended. However, it is also possible that removing redundant or adding new items may result in a more stable HoNOS generic factor structure.

Originality/value

This is the first HoNOS evaluation as a generic outcome measure for use within a PbR system and provides important insights into its mental health utility and limitations. The findings have significant implications for those developing the national PbR quality and outcomes framework for England’s mental health services. However, there are also implications for all nations in which HoNOS is used to report mental health outcomes.

Details

International Journal of Health Care Quality Assurance, vol. 28 no. 2
Type: Research Article
ISSN: 0952-6862

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Article
Publication date: 2 March 2015

Jane English and Paula Hay

This paper aims to describe the findings of interviews based on a questionnaire and a focus group discussion (conducted in 2011) with three Black women employees who were…

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1153

Abstract

Purpose

This paper aims to describe the findings of interviews based on a questionnaire and a focus group discussion (conducted in 2011) with three Black women employees who were part of a 2006 study, which canvassed 176 employees and employers, in which carpentry was found to be considered the most accessible and appropriate skills area for women, and chronicles their development and assessment of current employment for women in construction.

Design/methodology/approach

The focus group was made up of the women from the 2006 study still in the same employment or better positions in the same company Neil Muller Construction (NMC) after five years. Women from NMC, in particular, were selected because the company has been considered a best practice example and therefore would provide an interesting context in terms of the issues around retention of women and potentially a model for the industry. Foci are female representation, barriers, conditions, skills acquisition and employers’ attitudes to family responsibilities. In particular, measures to support women and the impact of role models and mentoring programmes are discussed.

Findings

The results of the 2011 focus group study show that positive measures for women to work in construction are developing, both through legislation (e.g. the Construction Charter) and company efforts such as those of NMC. Both the 2006 and 2011 studies highlighted that female attributes such as being peacekeepers on site were considered favourable, indicating a positive shift in attitude regarding women working in construction.

Research limitations/implications

There has been and remains a paucity of research into and literature on the topic of women in the construction industry, particularly working at the skills level.

Practical implications

The paper has practical implications for employers wanting to increase employment and retention of women on site by providing a best practice example.

Social implications

Increased employment of women is a statuary requirement of South African employment law. Women are, on average, the lowest wage earners.

Originality/value

The paper reviews challenges for women in construction and ways these can be circumvented through interaction between industry and companies. The challenges are entry and retention because of the practices and attitudes typical in a male-dominated work environment. As a follow-up to previous research of 2006 into barriers to entry for women, this paper adds value by considering retention and a best practice example. As women’s lack of knowledge of the sector is also a barrier, this paper contributes to building knowledge. Further research should determine developing trends in terms of women’s representation in the construction industry.

Details

Journal of Engineering, Design and Technology, vol. 13 no. 1
Type: Research Article
ISSN: 1726-0531

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Article
Publication date: 1 April 1986

Karen T. Morris

A television comic announces a satiric Golden Fleece Award for the faux pas of some government official. The San Diego Chicken hams it up in the stands of the baseball…

Abstract

A television comic announces a satiric Golden Fleece Award for the faux pas of some government official. The San Diego Chicken hams it up in the stands of the baseball park. A Swiss mime troupe advertises the services of a communications corporation. All these may be more familiar to young people today than is a circus clown. These and other entertainers are all in the business of laughter and provide commentaries on current society.

Details

Reference Services Review, vol. 14 no. 4
Type: Research Article
ISSN: 0090-7324

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Book part
Publication date: 23 November 2017

Krysti N. Ryan

The emergence of gender-nonconforming behavior in a child presents an opportunity and, often, significant pressure for parents to question the gender beliefs they have…

Abstract

Purpose

The emergence of gender-nonconforming behavior in a child presents an opportunity and, often, significant pressure for parents to question the gender beliefs they have taken for granted. The purpose of this research is to examine how parents of gender-diverse youth respond to such pressures and ultimately come to understand and support their children’s gender identity.

Methodology/approach

This research is guided by Ridgeway’s theoretical concept of gender as a primary frame for coordinating social life. Using in-depth interviews with 36 supportive parents of gender-diverse children, the author details the process by which parents developed a critical consciousness of gender and subsequently adopted trans-affirming beliefs in response to their children’s gender-nonconformity.

Findings

Findings illustrate the power of gender as a primary frame for organizing life within the family as well as the circumstances under which hegemonic gender beliefs can be disrupted and alternative beliefs can be formed. The analysis shows that the process of making space for gender diversity within the home, which is taken on almost exclusively by mothers, invokes competing maternal mandates of raising “proper” children versus modeling selfless devotion to children’s happiness and well-being. As mothers navigate these conflicting requirements to create greater gender freedom for their children, they reinforce and perpetuate gender stereotypes that cast women as natural caregivers. Ironically, the work of intensive mothering is also the mechanism through which women come to develop alternative gender beliefs that they then use to expand gender possibilities for their children.

Details

Gender, Sex, and Sexuality Among Contemporary Youth
Type: Book
ISBN: 978-1-78714-613-6

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Article
Publication date: 7 August 2017

Paula Isabel Rodriguez Castro, Emiliano Ruiz Barbadillo and Estíbaliz Biedma López

The purpose of this paper is to analyse whether the major international audit firms reach collusive agreements in Spain, in order to exercise market power and impose…

Abstract

Purpose

The purpose of this paper is to analyse whether the major international audit firms reach collusive agreements in Spain, in order to exercise market power and impose higher prices than those of competitors. According to the traditional theory of oligopoly, the ability to achieve these agreements is dependent primarily on the high level of market concentration, so that multiple studies have analysed the relationship between concentration and prices. However, the concentration has serious limitations to infer collusion and therefore the exercise of market power (Dedman and Lennox, 2009).

Design/methodology/approach

Based on an alternative current of the theory of industrial organisation, the authors use measures of industrial mobility as a measure of collusion or rivalry of firms in oligopolistic markets.

Findings

The results reveal that international audit firms do not reach collusive agreements to limit competition between them.

Social implications

According to the empirical evidence obtained, the measures taken by the regulatory bodies to avoid market concentration would not be necessary or efficient and they would have significant costs for the audit market (GAO, 2003, 2008; FRC, 2009; European Commission, 2010; Competition Commission, 2013).

Originality/value

To the authors’ knowledge, this is the first study to introduce mobility measures to explain market collusion and the exercise of market power in the audit market.

Propósito

El objetivo de este trabajo es analizar si las Grandes Firmas Internacionales de auditoría alcanzan acuerdos colusivos en España con la finalidad de ejercer poder de mercado e imponer precios superiores a los de los competidores. Según la teoría tradicional del oligopolio, la capacidad para alcanzar estos acuerdos se hace depender fundamentalmente del alto nivel de concentración del mercado, por lo que múltiples estudios han analizado la relación entre concentración y precios. Sin embargo, la concentración presenta serias limitaciones para inferir la colusión y, por tanto, el ejercicio del poder de mercado (Dedman y Lennox, 2009).

Diseño/metodología/enfoque

Basándonos en una corriente alternativa de la teoría de la organización industrial, utilizamos medidas de movilidad industrial como medida de la colusión o rivalidad de las empresas en mercados oligopolistas.

Resultados

Nuestros resultados revelan que las firmas internacionales de auditoría no alcanzan acuerdos colusivos para limitar la competencia entre ellas.

Implicaciones sociales

Según la evidencia empírica que obtenemos, las medidas adoptadas por los organismos reguladores con la finalidad de desconcentrar el mercado, las cuales presentan importantes costes para el mercado de auditoría, no resultarían ni necesarias ni eficientes (GAO, 2003, 2008; FRC, 2009; Comisión Europea, 2010; Competition Commission, 2013).

Originalidad/valor

Hasta donde conocemos, éste es el primer estudio que introduce medidas de movilidad del mercado para explicar la colusión y el ejercicio del poder de mercado en el mercado de auditoría.

Details

Academia Revista Latinoamericana de Administración, vol. 30 no. 3
Type: Research Article
ISSN: 1012-8255

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Article
Publication date: 9 August 2013

Sónia Paula S. Nogueira, Susana Margarida F. Jorge and Mercedes Cervera Oliver

The article aims to analyse the perception of the internal users regarding the usefulness of the municipal financial reporting in the context of decision making in the…

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1049

Abstract

Purpose

The article aims to analyse the perception of the internal users regarding the usefulness of the municipal financial reporting in the context of decision making in the Portuguese local administration.

Design/methodology/approach

This research is quantitative and positive, based on a cross‐section analysis through the online application of a questionnaire to the decision makers (politicians and technicians) of the 308 Portuguese municipalities. The approach is based on the paradigm of information usefulness.

Findings

The results indicate a high usefulness for the decision making of the municipal financial reporting, in its current form and content. However, this usefulness would increase if information, other than what is mandatory, were introduced. In general, the two different groups of decision makers, politicians and technicians, behave somewhat differently, regarding the usefulness that the financial reporting holds for them. The technical decision makers consider it of greater value. There is no statistical evidence that shows that there is a link between the training area and professional experience of the internal decision makers and the usefulness of the municipal financial reporting. Both types of users show a preference for the information set within the budgetary accounts, although accrual‐based information also proves to be of excellent value.

Research limitations/implications

The main limitations of this study are related to the way information was collected (questionnaire) to obtain empirical evidence. The questionnaire, sent by email, despite reaching a wide‐ranging and dispersed population, does not assess the truthfulness and integrity of the responses. Furthermore, it does not make it possible to really identify the usefulness of the municipal financial reporting. The use of perceptive measures can also represent a threat to the study's internal validity.

Practical implications

The results of this study have important repercussions on the internal decision makers concerning the usefulness of the municipal financial reporting. Particularly, since the general approach towards the usefulness of the reporting could become a solid work basis for the regulatory bodies to enhance the current reporting model in the light of its suitability within the internal decision making.

Originality/value

Research on this study is original as it provides, as far as the authors are aware, the first empirical evidence of the perceptions of internal users on the usefulness of the municipal financial reporting in Portugal, in regard to decision making.

Details

Management Research: Journal of the Iberoamerican Academy of Management, vol. 11 no. 2
Type: Research Article
ISSN: 1536-5433

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Article
Publication date: 4 November 2013

Mariana Ines Paludi and Jean Helms Mills

The purpose of this paper is to contribute to the critical management literature through a fusion of Latin and North American lenses (one author is from Argentina and one…

Abstract

Purpose

The purpose of this paper is to contribute to the critical management literature through a fusion of Latin and North American lenses (one author is from Argentina and one from Canada), to question the extant women in management literature, which is rooted in an epistemology that serves to construct the notion of a broad, universal set of expectations of the role of men, women and managers, in which other ethnic groups, in this case men and women from so-called Latin American countries, are taken for granted.

Design/methodology/approach

Using a critical sensemaking lens, the paper explores the narratives of female executives in Argentina to help us understand how these women make sense of their careers within a Latin American context and the implications and outcomes of this understanding. The paper's approach involves three interrelated elements – feminist poststructuralism, postcolonialism and critical sensemaking.

Findings

The narratives from the Argentinian executives reveals the tension between different cultures and idiosyncrasies among countries such as Argentina, Brazil, Mexico; and that the way to navigate those differences entails understanding and learning about the other. These executive women from Argentina – las jefas – are heard mainly because they represent the managerial identity that multi-national corporations foster in any overseas branch.

Research limitations/implications

In terms of the data used in this study, the paper acknowledges that this is an exploratory study that allows us to access women's stories from a pre-existing source. The paper recognizes that the authors are limited by the texts that are secondary sources, and if the authors had been able to conduct the interviews themselves they might have asked different questions.

Practical implications

The findings of this research can help organizations to develop and implement a pluriversal and inclusive equity training programme through and awareness of the sensemaking of those involved.

Originality/value

The use of a critical framework on postcolonialism, feminism and postructuralism together with critical sensemaking to understand female executives from the South of America.

Details

Equality, Diversity and Inclusion: An International Journal, vol. 32 no. 8
Type: Research Article
ISSN: 2040-7149

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Article
Publication date: 1 January 1991

Paula J. Haynes and Marilyn M. Helms

As the importance of the purchasing function in corporationsincreases, there has been a concurrent increase in the importance ofethics in the purchasing environment. The…

Abstract

As the importance of the purchasing function in corporations increases, there has been a concurrent increase in the importance of ethics in the purchasing environment. The purchasing linkage is critical to effective operation of corporations as high‐quality raw materials and supplies available on a timely basis are required for global competitive success. Bottom‐line productivity and profitability, as well as long‐term viability, are directly dependent on effective functioning in the purchasing arena. The traditional organisational structure of the purchasing function has the potential to encourage unethical employee practices. Viewing the relationship between an organisation and its suppliers as adversarial creates conflict as well as inherent ethical dilemmas in the purchasing function. This article discusses various categories of unethical purchasing situations and illustrates ways to lessen or avoid these dilemmas through the introduction of just‐in‐time (JIT) inventory control procedures. The internal co‐operation necessary in the purchasing/operations interface under JIT facilitates development of a corporate culture supportive of ethical behaviour. Moreover, since in JIT the supplier is considered part of the team – the “person at the previous work station” – these concepts can reinforce intraorganisational ethics as well.

Details

Management Decision, vol. 29 no. 1
Type: Research Article
ISSN: 0025-1747

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Book part
Publication date: 6 February 2013

Marla H. Kohlman and Dana B. Krieg

Analyses focusing on the intersecting forces of race, class, and gender have been around much longer than theorists in the traditions of social science and the humanities…

Abstract

Analyses focusing on the intersecting forces of race, class, and gender have been around much longer than theorists in the traditions of social science and the humanities have acknowledged. As early as the 19th century, Sojourner Truth and Anna Julia Cooper began to voice many of the sentiments that continue to shape the discourse around race, gender, and class that is occurring in this new millennium. They anticipated today's debate over the inadequacy of reliance on single categories of race, gender, or even class, to capture the complexities of lived experience (Lemert & Bahn, 1998; Painter, 1990). Their awareness of the importance of the intersection between race, gender, and class made their spoken perspectives on gender inequality unique at a time when the “cult of true womanhood” reigned supreme. Despite this fact, much of the literature utilizing this intersectional framework of analysis emerged just after the Civil Rights and Women's Liberation movements of the 1960s. Memorable pioneers of this paradigm of analysis are Angela Davis’ Women, Race & Class (1981), Audre Lorde's Sister-Outsider (1984), and Paula Giddings’ When and Where I Enter (1984). These crucial texts and speeches call for us to be mindful of the intersections of experience that are instrumental in the formation and maintenance of families and that are so often ignored in discursive theory and research, which treats race, gender, and class, sexuality, etc. as mutually exclusive social forces.

Details

Notions of Family: Intersectional Perspectives
Type: Book
ISBN: 978-1-78190-535-7

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Article
Publication date: 13 February 2017

Sónia Paula da Silva Nogueira and Susana Margarida Faustino Jorge

The purpose of this paper is to analyse the extent to which the perceived usefulness of financial information for internal decision making is affected by the internal…

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1822

Abstract

Purpose

The purpose of this paper is to analyse the extent to which the perceived usefulness of financial information for internal decision making is affected by the internal control to which that information is subjected.

Design/methodology/approach

The research is positivist and quantitative, based on a cross-sectional analysis developed in the local government context. Data were collected from a survey to decision makers (politicians and chief officials) in charge of the financial area in all Portuguese municipalities. The response rate was approximately 49 per cent, assuring representativeness.

Findings

Regarding the perceived usefulness of financial and budgetary reporting for internal decision making, the results in the paper show that municipalities’ internal users’ attitudes towards using accrual-based financial reporting for decision making is changing. Additionally, internal decision makers consider financial and budgetary information as very useful for decision making, and the different types of internal control applicable to that information as very important. The results also clearly point to the existence of a significant and positive relationship between the internal control (including internal auditing) to which financial and budgetary information is subject, and its perceived usefulness for municipal decision making.

Research limitations/implications

The main limitations of this study are related to the way in which information was collected in order to obtain empirical evidence. The questionnaire, sent by e-mail, despite reaching a wide-range and dispersed population, cannot guarantee the truthfulness and integrity of the responses. Findings might have been affected by the fact that respondents may have been sympathetic to the reforms brought by the Official Local Government Accounting Plan (POCAL). Certainly, politicians linked to the political party that promoted those reforms would be predisposed in this way. Another limitation might concern the fact that new laws and regulations passed after POCAL, might have somehow affected the answers regarding the perceived usefulness of budgetary and financial information for internal decision making, as well as the importance of the internal control to which that information is subject.

Practical implications

The results of this study have important repercussions for the implementation of internal control systems at local government level. Particularly, they highlight the need to develop or improve internal control procedures to ensure budgetary and financial information reliability, which in turn determines its usefulness for decision-making purposes.

Originality/value

This research makes a contribution to the (scarce) literature on the relationship between internal control and the perceived usefulness of financial and budgetary information for decision making, particularly in the local government setting. It adds with further empirical evidence concerning the relationship between these two issues, helping to reinforce previous embryonic research in this field. As to policy making, this research also contributes by calling attention for the need to define the types of internal control financial information must be subject, a critical issue while assuring the usefulness of that information for decision making. This is particular important in current contexts of countries moving towards IPSAS-based financial reporting systems.

Details

Journal of Applied Accounting Research, vol. 18 no. 1
Type: Research Article
ISSN: 0967-5426

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