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Article
Publication date: 1 November 2006

Breda Sweeney and Bernard Pierce

The aim of the research is to investigate, using a field survey, the concept of underreporting of time (URT), from both an individual and organisational perspective as a defence…

4325

Abstract

Purpose

The aim of the research is to investigate, using a field survey, the concept of underreporting of time (URT), from both an individual and organisational perspective as a defence mechanism for coping with time budget pressure.

Design/methodology/approach

Big Four audit partners and seniors are interviewed regarding the factors that motivate staff auditors to engage in manipulation of time records and the consequences of the behaviour for individual auditors and audit firms.

Findings

Findings indicate that time record manipulation is not a single type of activity as suggested previously, but includes a variety of behaviours, six of which are identified in the study. Each of these constitutes a very different type of defence mechanism, motivated by different influences and resulting in different outcomes for the individual and the organisation. The firms engage in a defence mechanism characterised by a series of mixed messages to avoid dealing with inherent cost/quality conflicts and elements of this mechanism become embedded in routine activities at different levels in the firms.

Research limitations/implications

The implications for audit firms vary with the type of time record manipulation and future research therefore needs to concentrate on a closer examination of the various practices that make up URT as identified in this study.

Originality/value

The insights provided by the research are used to explain apparently conflicting arguments in the literature and to set out implications for research and practice.

Details

Accounting, Auditing & Accountability Journal, vol. 19 no. 6
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 1 April 1983

David Knights and John Roberts

The central concern of this monograph is to generate an understanding of the processes of control in industrial relations. Traditionally, the literature has tended to merely…

1696

Abstract

The central concern of this monograph is to generate an understanding of the processes of control in industrial relations. Traditionally, the literature has tended to merely reflect the instrumental interests of management and has thus been preoccupied with the problem of improving the techniques, rather than penetrating the social processes of control. The authors contend that this preoccupation has resulted in a neglect of examining the conditions and consequences of control for production.

Details

Employee Relations, vol. 5 no. 4
Type: Research Article
ISSN: 0142-5455

Keywords

Article
Publication date: 5 January 2024

Sharon Manasseh, Mary Low and Richard Calderwood

Universities globally have faced the introduction of research performance assessment systems that provide monetary and ranking rewards based on publication outputs. This study…

Abstract

Purpose

Universities globally have faced the introduction of research performance assessment systems that provide monetary and ranking rewards based on publication outputs. This study aims to seek an understanding of the implementation of performance-based research funding (PBRF) and its impact on the heads of departments (HoDs) and accounting academics in New Zealand (NZ) tertiary institutions. The study explores NZ accounting academics’ experiences and their workload; the relationship between teaching and research in the accounting discipline and any issues and concerns affecting new and emerging accounting researchers because of PBRF.

Design/methodology/approach

Applying an institutional theoretical lens, this paper explores accounting HoDs’ perceptions concerning the PBRF system’s impact on their academic staff. The research used semi-structured interviews to collect data from NZ’s eight universities.

Findings

The key findings posit that many institutional processes, some more coercive in nature, whereas others were normative and mimetic, have been put in place to ensure that academics are able to meet the PBRF requirements. HoDs suggest that their staff understand the importance of research, but that PBRF is a challenge to new and emerging researchers and pose threats to their recruitment. New academics must “hit the ground running” as they must demonstrate not only teaching abilities but also already have a track record of research publications; all in all, a daunting experience for new academics to overcome. There is also a teaching and research disconnect. Furthermore, many areas where improvements can be made in the design of this measurement tool remain.

Originality/value

The PBRF system has significantly impacted on accounting academics. Central university research systems were established that subsequently applied coercive institutional pressures onto line managers to ensure that their staff performed. This finding offers scope for future research to explore a better PBRF that measures and rewards research productivity but without the current system’s unintended negative consequences.

Details

Journal of Accounting & Organizational Change, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 3 November 2020

Martina Maletzky and Sina Grosskopf

Drawing on an institutional perspective, the purpose of this paper is to shed light on mobility patterns and assignment situations in 15 German non-profit organizations (NPOs) in…

Abstract

Purpose

Drawing on an institutional perspective, the purpose of this paper is to shed light on mobility patterns and assignment situations in 15 German non-profit organizations (NPOs) in the public diplomacy and international aid sectors. Its aim is to explore how differing field logics are related to international staffing practices in the different sectors.

Design/methodology/approach

A multiple case study approach was employed, based on 51 expert interviews and corresponding document analysis.

Findings

The findings display similarities between NPOs of the same sector but differences between the sectors with regard to numbers of “expensive” expatriates and the assignment situation; this is a result of the intersection of different institutional pressures in the respective fields.

Research limitations/implications

The article is based on a limited number of cases in the German context and does not allow for generalization. The results may be NPO specific; further research is necessary to compare the institutional embeddedness of staffing decisions in MNCs, other NPO sectors and country contexts.

Practical implications

Organizations in both fields find different answers to similar external pressures, which may encourage mutual learning.

Originality/value

This article highlights the neglected research topic of expatriation in non-corporate assignment settings and offers an alternative view on staffing decisions than the previously predominant rational one.

Details

Journal of Global Mobility: The Home of Expatriate Management Research, vol. 8 no. 3/4
Type: Research Article
ISSN: 2049-8799

Keywords

Article
Publication date: 26 September 2008

Thomas N. Garavan, John P. Wilson, Christine Cross, Ronan Carbery, Inga Sieben, Andries de Grip, Christer Strandberg, Claire Gubbins, Valerie Shanahan, Carole Hogan, Martin McCracken and Norma Heaton

Utilising data from 18 in‐depth case studies, this study seeks to explore training, development and human resource development (HRD) practices in European call centres. It aims to…

8855

Abstract

Purpose

Utilising data from 18 in‐depth case studies, this study seeks to explore training, development and human resource development (HRD) practices in European call centres. It aims to argue that the complexity and diversity of training, development and HRD practices is best understood by studying the multilayered contexts within which call centres operate. Call centres operate as open systems and training, development and HRD practices are influenced by environmental, strategic, organisational and temporal conditions.

Design/methodology/approach

The study utilised a range of research methods, including in‐depth interviews with multiple stakeholders, documentary analysis and observation. The study was conducted over a two‐year period.

Findings

The results indicate that normative models of HRD are not particularly valuable and that training, development and HRD in call centres is emergent and highly complex.

Originality/value

This study represents one of the first studies to investigate training and development and HRD practices and systems in European call centres.

Details

Journal of European Industrial Training, vol. 32 no. 8/9
Type: Research Article
ISSN: 0309-0590

Keywords

Article
Publication date: 12 August 2021

Rebecca J Wetmiller

This study seeks to identify the role that peer team members' behaviors and superiors' preferences play in influencing the likelihood that staff auditors engage in dysfunctional…

Abstract

Purpose

This study seeks to identify the role that peer team members' behaviors and superiors' preferences play in influencing the likelihood that staff auditors engage in dysfunctional audit behavior (DAB).

Design/methodology/approach

This study uses an experiment that manipulates peer team member behavior (DAB present or DAB absent) and superior preference (efficiency or effectiveness). Students enrolled in a graduate accounting course, proxying for inexperienced staff auditors, receive an internal control sample selection task. Participants assess the likelihood that a typical staff auditor would engage in DAB or non-DAB.

Findings

First, staff auditors with a peer team member who engages in DAB are more likely to engage in DAB. Second, staff auditors who have a superior with a preference toward efficiency are more likely to engage in DAB. Finally, when considered simultaneously, the effect of the superior's preference on the likelihood of staff auditors engaging in DAB is not different for staff auditors, subject to a peer engaging in DAB versus those subject to a peer who engaged in a non-DAB.

Research limitations/implications

This study uses a hypothetical audit team, a written script of team member communication, and students proxying for inexperienced staff auditors. As such, future studies might consider improving the realism of the team setting, the manner in which a message is portrayed, and implications at higher levels within the audit team hierarchy.

Practical implications

Team interactions contribute to the prevalence of DAB within the profession. Specifically, inexperienced auditors are influenced by the behavior of peer and superior team members and this may be one cause of the prevalence of DAB within the profession. As such, future firm considerations could include well-structured mentorship programs and rewards structures.

Originality/value

This study adds to the audit team literature by investigating the influence of audit team dynamics on staff auditors' behaviors. This paper extends the current audit team literature, that is mostly focused on supervisor–subordinate relationships, by investigating social influences from peers and superiors. This study's findings inform public accounting firms of areas in which personnel may negatively affect audit quality through intra-team interactions.

Details

Journal of Applied Accounting Research, vol. 23 no. 2
Type: Research Article
ISSN: 0967-5426

Keywords

Article
Publication date: 1 February 1997

Eileen Evason and Dorothy Whittington

Explores the value of focus group methodology in a patient satisfaction initiative intended to identify quality improvement targets in a large general hospital. Analyses the…

957

Abstract

Explores the value of focus group methodology in a patient satisfaction initiative intended to identify quality improvement targets in a large general hospital. Analyses the transcripts from ten focus groups selected from hospital discharge lists, using simple cut‐and‐paste techniques. Finds that the focus group methodology was successful in amplifying feedback previously gleaned from surveys. Highlights patients’ tolerance of shortcomings and their appreciation of staff providing high quality care while under pressure. Concludes that patients regard the National Health Service as deteriorating generally.

Details

International Journal of Health Care Quality Assurance, vol. 10 no. 1
Type: Research Article
ISSN: 0952-6862

Keywords

Article
Publication date: 1 May 1990

Kenneth Andrew

This monograph covers a number of key articlesand presentations by the author over the lastdecade. The points contained in them reflect aclear belief based on experience of…

Abstract

This monograph covers a number of key articles and presentations by the author over the last decade. The points contained in them reflect a clear belief based on experience of creating significant cultural change so that banks become more market‐driven and customer‐orientated. Many of the forecasts made in the articles have become a reality in the marketplace. This monograph begins with a description of changes over the last decade: the introduction of the marketing function into banks, consumer responses, new competitors, technological developments, and the impact of Government. Marketing has faced many difficulties in the banking industry and competitive breakthroughs have not been easy to achieve. Many leaders in the industry believe in business/marketing strategy evolving in close association with IT planning – this is the second topic, IT support may be crucial. The importance of advertising and management of agency relationships is the subject of Chapter 3 – how can it be effectively used? Chapter 4 looks at the ways in which the consumer is presently getting a better deal; Chapter 5 describes the marketing success of the NatWest Piggy Bank within the context of a changing marketing culture. A wider repertoire of marketing techniques are used in the USA (Chapter 6) but if they are to be used in the same way here then the situation will need to approximate more closely to that of the USA – credit and credit cards are the particular focus and the US market is more aggressive. Chapters 7‐9 look at the future of financial services marketing from the retailer′s perspective – the retailer′s detailed approach to a possible new business has distinctive strengths, but their actual opportunities in this market may be restricted to an extent by, for example, inexperience and so lower credibility as vendors of some specialised services like investment management. Chapter 10 appraises the value and strategic nature of market research. Chapter 11 considers the movement of building societies into the wider personal financial services marketplace, the product′s role in the marketing mix, and the impact of the Single Market in Europe. Chapter 12 singles out the cost‐effective technique of automated vetting of customers′ creditworthiness from the special viewpoint of the building society. The monograph concludes with a discussion of the changing market and future prospects: the world of finance is no longer simple; money is no longer the common denominator; the consumer is now the focus; competition to provide services is fierce; the future is exciting!

Details

International Journal of Bank Marketing, vol. 8 no. 5
Type: Research Article
ISSN: 0265-2323

Keywords

Article
Publication date: 1 May 2006

J. Waring, R. McDonald and S. Harrison

Current thinking about “patient safety” emphasises the causal relationship between the work environment and the delivery of clinical care. This research draws on the theory of…

1963

Abstract

Purpose

Current thinking about “patient safety” emphasises the causal relationship between the work environment and the delivery of clinical care. This research draws on the theory of normal accidents to extend this analysis and better understand the “organisational factors” that threaten safety.

Design/methodology/approach

Ethnographic research methods were used, with observations of the operating department setting for 18 month and interviews with 80 members of hospital staff. The setting for the study was the Operating Department of a large teaching hospital in the North‐West of England.

Findings

The work of the operating department is determined by inter‐dependant, “tightly coupled” organisational relationships between hospital departments based upon the timely exchange of information, services and resources required for the delivery of care. Failures within these processes, manifest as “breakdowns” within inter‐departmental relationships lead to situations of constraint, rapid change and uncertainty in the work of the operating department that require staff to break with established routines and work with increased time and emotional pressures. This means that staff focus on working quickly, as opposed to working safely.

Originality value

Analysis of safety needs to move beyond a focus on the immediate work environment and individual practice, to consider the more complex and deeply structured organisational systems of hospital activity. For departmental managers the scope for service planning to control for safety may be limited as the structured “real world” situation of service delivery is shaped by inter‐department and organisational factors that are perhaps beyond the scope of departmental management.

Details

Journal of Health Organization and Management, vol. 20 no. 3
Type: Research Article
ISSN: 1477-7266

Keywords

Article
Publication date: 1 April 2006

Liz Doherty and Simonetta Manfredi

This paper aims to show the extent to which an action research approach, which incorporates learning from previous studies and interventions, can be used to progress work‐life…

4830

Abstract

Purpose

This paper aims to show the extent to which an action research approach, which incorporates learning from previous studies and interventions, can be used to progress work‐life balance (WLB) policies and practices in a university context.

Design/methodology/approach

The paper builds on the now considerable knowledge relating to the theory and practice of WLB. It adopts an action research/change management approach as part of a project partly funded by the Department for Trade and Industry partnership scheme. Specific methods utilised include a fundamental review of organisational policy using an evaluative matrix and an analysis of the outcomes of four workshops with 51 line managers.

Findings

The findings show considerable differences between the experiences of administrative, professional, technical and clerical (APT&C) staff and academics. In particular, APT&C staff seek a greater sense of “entitlement” and more trust and autonomy, whereas academic staff seek a more manageable work load. By moving through the stages of the action research cycle, many of the limitations associated with past WLB initiatives can be overcome for APT&C staff. By comparison, universities' disinclination to tackle academic work intensification is best explained by the lack of labour market pressure to do so and the fact that sustainable WLB does not constitute part of the “tablestakes” of academic employment.

Originality/value

The paper presents theoretical models, together with practical approaches for embedding WLB into organisational cultures. It also offers theoretical explanations for employers' predisposition to adopt WLB change programmes.

Details

Women in Management Review, vol. 21 no. 3
Type: Research Article
ISSN: 0964-9425

Keywords

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