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This article describes the results of a survey of adult mental health day service staff that explored their views and experiences of day service modernisation. While respondents acknowledged the positive aspects of service modernisation, they also believed that some people might find these changes harder to accept than others. Even though it can be a daunting prospect for some, based on the testimonies of the staff interviewed, the rewards associated with service modernisation outweigh the initial discomfort.

Using a case study of Artspace, a community arts and health charity, this article discusses how community‐based organisations can successfully promote the social inclusion of people with mental illness and other disabilities.

A research project involved a year‐long ethnographic engagement with Artspace, where the researcher participated within the organisation and worked closely with both staff and participants. It drew upon informal discussions and 43 semi‐structured interviews with participants and staff.

Social inclusion was fostered through the positive and welcoming atmosphere within the building and also through the nature of the activities themselves. There was evidence that interactions between people with and without disabilities helped to challenge negative perceptions held by both groups. Artspace also offered a safe and non‐judgemental environment for vulnerable participants whilst avoiding the downsides associated with services aimed solely at people with mental health difficulties or other disabilities.

The case study approach was based on a single organisation and thus transferability of findings may be problematic.

This article has shown it is possible for a community‐based organisation to meet the needs of a wide range of people whilst maintaining a safe environment for vulnerable participants. These findings may thus be of use to similar organisations seeking to diversify their user base.

A postal survey and semi‐structured interviews were under taken with mental health day centre staff in two regions of England, investigating whether criticisms levelled at buildings‐based day services are justifiable. The majority of respondents agreed with recommendations outlined in From Segregation to Inclusion (National Institute for Mental Health in England/Care Services Improvement Par tnership, 2006), believing that mental health services should ideally be based in community locations. Respondents believed that this would help to challenge stigma, facilitate community integration, and provide service users with more oppor tunities. However, concerns were expressed as to the availability of mainstream facilities and whether this approach would be suitable for all service users. Suggestions on how day services could be improved included having access to reliable sources of funding, relaxing access criteria, and having greater service user involvement.

Given the importance of information technology in today′s society an understanding of the process by which technologies are diffused within and between societies is clearly important. Presents a model of this diffusion process which has been developed on the basis of an extensive research programme looking at the diffusion of production and inventory control systems within the components sector of British industry. This model suggests attention needs to be paid to three factors – the technological innovation itself, the vendors/suppliers of the innovation, and the user organization. Highlights the practical utility of this approach.

Begins by considering whether the economic theory of the supply, nature and demand for biographies developed by James M. Buchanan and Robert Tollison might apply to this autobiography. Outlines Tisdell’s experiences in his pre‐school years (1939‐1945), at school (1946‐1956) and as a university student (1957‐1963). Covers the period of his first appointment as a temporary lecturer at the Australian National University (1964) and of his postdoctoral travelling scholarship (1965) which took him to Princeton and Stanford and the period of his employment from 1966 onwards. His family and its history are given particular attention.

It's been three years since my previous survey in RSR. Superb reference books in pop music have been appearing so frequently that I've been having trouble keeping up. Let's hope “next year's” survey will only be 12 months in the making and not 36.

Gives an overview of the Australian banking industry, reviews relevant research and analyses productivity changes 1995‐1999 in a panel of 17 banks to assess the effects of deregulation and the reforms introduced by the Wallis report (1997). Explains the methodology (Malmquist indices calculated by data envelopment analysis) and presents the results, which show a decline of 3.1 per cent in technical efficiency over the period and of 3.5 per cent in the total factor productivity index, although there was an annual productivity growth rate of 1.3 per cent. Discusses the underlying reasons for this, compares productivity changes in individual banks and finds that size makes no difference. Considers the implications for policy makers, describes the industry as having a “limit of deregulation” syndrome and believes that further productivity gains depend on advances in technology.

The purpose of this paper is to identify the components required for more robust landed cost models given the now widespread interest in sourcing finished goods, components for assembly, and basic raw materials from global sources. This study also seeks to establish the need for broad‐based participation in operationalizing such models.

Interviews are conducted with several major firms that import a range of merchandise into the USA to develop in‐depth case studies. A taxonomy of variables found in increasingly comprehensive forms of landed cost models is developed from the case studies. These variables are assembled into modules and analyzed with the use of an expert panel consisting of executives responsible for import activities at major firms.

Most major firms are relatively unsophisticated in their approach to making offshore sourcing decisions. Few employ models that are sufficiently detailed and some do not even embrace the basic logistical elements of price, transportation, and inventory. The administrative overhead required for offshoring is seldom considered nor are the potential risks associated with sourcing globally that may result.

The study considered only imports into the USA. Even with a relatively broad range of industries represented and the in‐depth research design, there are very few data points. Hence, this is theory building research upon which a more broad‐based methodology will be found.

With firms of all sizes and industries seeking to employ offshore sources of supply, a rational approach needs to be developed to support such decisions. Historically, such actions were taken on the basis of price alone; however, such an approach is clearly suboptimal. Many firms need to develop the ability to collect the requisite data, allow sufficient time to conduct proper analysis, and establish the cross‐functional mechanism for decision making.

This paper provides a range of modules, the more sophisticated potentially useful for supporting effective offshore sourcing decisions. It also advances the idea that while cost advantages may be present, there may be certain risk factors that obviate offshore sourcing alternatives.

This study aims to provide an empirically informed view on the auditing profession’s readiness to embrace “disruptive” technologies. Relying on evidence from Big 4 employees in Italy, this study examines the factors that motivate auditors to use blockchain technology (BT).

To this aim, this study uses an integrated theoretical frame merging the third version of the technology acceptance model (TAM3) and the unified theory of acceptance and use of technology (UTAUT). The analytical model is based on an application of the structural equation modelling with partial least square estimation on data gathered through a Likert-based questionnaire.

The findings reveal that the main predictors of auditors’ intention to use blockchain are performance expectancy and social influence. Moreover, auditors’ effort expectancy in relation to this technology implementation and use appears to be a reasonably reliable predictor.

This paper contributes an evidence-based view to the discussion on the impact of automation and disruptive information and communication technologies, on the roles of accounting and auditing professionals. It uses a novel approach to analysis by integrating TAM3 and UTAUT within its theoretical model. It complements and extends the field of studies on technology acceptance by offering fresh insights into auditors’ perceptions. Finally, the paper highlights practical implications for business leaders aiming to use the advantages of BT in audit firms.

This paper aims to examine the relationship between board independence and firm performance for publicly listed New Zealand (NZ) firms over the period 2004-2016.

To address endogeneity concerns, the relationship between firm performance and board independence is modelled using three different approaches: firm fixed-effect estimation, difference-in-difference estimation and two-stage least squares estimation, while controlling for firm and governance characteristics.

The main finding is that the mandated board independence introduced by the Best Practice Code does not improve operating or market performance for listed NZ firms.

The fact that NZ firms choose greater board independence than required is puzzling. Research examining director characteristics and connectedness, not captured by the NZX Code, may be a fruitful area for future research when disclosure allows.

Regulators may need to review reasons for mandating changes in factors affecting firm governance before implementing further regulations concerning board structure.

The findings cast doubt on the benefit of mandated board independence for NZ firms. The results imply that “good” governance practices proposed by regulators are not universal.

This paper tests the impact of mandated board independence following the adoption of the Best Practice Code in 2004 using methodologies that account for endogeneity using 13 years of data.