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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.

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.

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.

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.

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.

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.

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.

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.

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.

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

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

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.

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.

The aim of this paper is to compare the audit and accountability arrangements of Supreme Audit Institutions (SAIs) internationally.

Building on a theorisation of regulatory space, extended by new audit spaces of public audit, the scope of the research is the 196 SAIs that are full members of the International Organization of Supreme Audit Institutions (INTOSAI). The study is based on documentation review, workshops with a steering panel, a survey of all SAIs (response rate of 64%, being 125 of 196 members), workshops with the seven regions of INTOSAI and discussion at Congress.

The paper suggests that the audit and accountability arrangements for SAIs is underpinned by INTOSAI's global voice, a country's regulatory space and a SAIs organization, capacity and scope that are themes used to structure the comparison. The results show there is diversity in the organization, capacities and scope of SAIs, but also an opportunity for recognising the positive potential of INTOSAI in fulfilling its global voice leveraged from the results of its work with its regions and members.

This is the most comprehensive research study of SAIs and the research underpinning this study enables SAIs to compare themselves regionally and internationally.

There is a lack of investigation on three areas of competence in the Individual Competence Baseline 4 (ICB4) (IPMA). Furthermore, some studies pointed out the importance of soft skills over hard skills, but this relationship was not explored from the project manager’s competence perspective. This paper aims to analyze the influence of project manager competencies on project success.

The survey involved 100 Brazilian project management professionals. Structural equation modeling (SEM) using a partial least squares (PLS) approach was employed for data analysis.

The competence people was the protagonist of all project success. It affects practice with indirect effects on the impact on the customer. The paper highlights the project manager’s soft skills in reaching customer perception. Besides, the competence people also impacts perspective and, indirectly, preparation for the future.

Personal and interpersonal skills enable the project manager to interrelate with the project environment (organization strategy, governance, structures, processes, standards, power and interest, culture and values) and, therefore, to open a panorama for opportunities as a new market, product or technology. Thus, the new competence area perspective introduced in ICB4 brings an important insight for this research and future studies.

Besides investigating the effect of behavioral competencies on project performance, this research addressed the importance of looking at the indirect effects when exploring models and testing hypotheses for a complete understanding of the relationship between variables.

Hay una falta de investigación en tres áreas de competencia del ICB4 (IPMA). Además, algunos estudios han señalado la importancia de las habilidades blandas en las habilidades duras, pero esta relación no ha sido explorada desde la perspectiva de la competencia del gerente de proyecto. El objetivo de esta investigación es analizar la influencia de las competencias del director de proyectos (ICB4) en el éxito del proyecto.

La encuesta involucró a 100 profesionales brasileños de gestión de proyectos. Para el análisis de datos se empleó un modelo de ecuaciones estructurales utilizando un enfoque de mínimos cuadrados parciales (PLS).

La competencia “Personas” fue la protagonista de todo el éxito del proyecto. Tiene efectos sobre la “Práctica” con efectos indirectos sobre el “Impacto en el Cliente”. El artículo destaca la influencia de las habilidades blandas del gerente de proyecto en la percepción del cliente. Además, “Personas” también incide en “Perspectiva” y, con efectos indirectos, en “Preparación para el Futuro”.

además de investigar el efecto de las competencias de comportamiento en el desempeño del proyecto, esta investigación abordó la importancia de observar los efectos indirectos al explorar modelos y probar hipótesis para una comprensión completa de la relación entre las variables.

Las habilidades personales e interpersonales permiten al director del proyecto relacionarse con el entorno del proyecto (estrategia organizacional, gobierno, estructuras, procesos, estándares, poder e interés, cultura y valores) y, por lo tanto, abren un panorama de oportunidades como nuevas mercados, productos o tecnología. Así, la nueva “Perspectiva” del área de competencia introducida en ICB4 trae una visión importante para esta investigación y para estudios futuros.

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).

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.

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

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).

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.

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).

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.

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

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).

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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

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.

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.

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.

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.

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.

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.

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.