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The stereotypical image of the profession is poor with accountants appearing in the popular media as either the object of satire or the criminally inclined expert who deceives the public for self-gain. Extant research on the portrayal of the stereotypic accountant is limited in two ways: (1) existing research assumes a unitary concept by inferring a dominant image when the accountant stereotype is multifaceted; and (2) it is unclear from existing research whether the dominant image results from perceived character traits or the duties undertaken by accountants. This paper relies on qualitative methods of data analysis to unpack the elements that underpin stereotypical images in accounting to develop a framework of external perceptions that distinguishes one image from another. The framework is constructed on two broad criteria that comprise accountants (personality traits and physical characteristics) and accounting (task functionality). The interplay of these two criteria creates four subtypes representing positive (Scorekeeper and Guardian) and negative (Beancounter and Entrepreneur) interpretations of the two basic categorizations: bookkeeper and business professional. Further analysis revealed four primary dimensions (Ethics and Sociable, Skill and Service) that underlie the construction of the subtypes. In general, the ‘Scorekeeper’ rates more highly than the ‘Beancounter’ on ‘Ethics and Sociable’ and the ‘Guardian’ rates more highly than the ‘Entrepreneur’ on ‘Ethics’. Accounting researchers and the profession could benefit from understanding how stereotypical perceptions are constructed and managed.

Some libraries and information services are quite definitely user‐centred; some think they are but are not always; some seem to be designed for librarians rather than users. The purpose of this monograph is to encourage the development of libraries to meet the perceived needs of users — I hope it will be found useful by librarians and information workers as well as by students.

The study focusses on explaining why advocates for reform to state audit in the United Kingdom (UK) in the early 1980s, focussed on improving the links between the new National Audit Office (NAO) and Parliament, rather than on traditional notions of audit independence. The study shows how this focus on the auditor's link to Parliament depends on a particular concept of liberty and relates this to the wider literature on the place of audit in democratic society.

Understanding the issue of independence of audit in protecting the liberties and rights of citizens needs addressed. In this article, the authors investigate the creation of audit independence in the UK in the National Audit Act (1983). To do so, the authors employ a neo-Roman concept of liberty to historical archives ranging from the late 1960s to 1983.

The study shows that advocates for audit reform in the UK from the 1960s to the 1980s were arguing for an extension to Parliament's power to hold the executive to account and that their focus was influential on the way that the new NAO was established. Using a neo-Roman concept of liberty, the authors show that they believed Parliamentary surveillance of the executive was necessary to secure liberty within the UK.

The neo-Roman republican concept of liberty extends previous studies in considering the importance of audit for public accountability, the preservation of liberty and democracy.

Public sector audit can be a fundamentally democratic activity. Auditors should be alert to the constitutional importance of their work and see parliamentary accountability as a key objective.

The neo-Roman concept of liberty extends previous studies in considering the importance of audit for public accountability, preservation of liberty and democracy.

The purpose of this paper is to examine how stewardship of public service renewal and reform is changing and influencing contemporary public leadership.

The literature is reviewed to close the gap between theory and international practice. New evidence from innovation awards, scenario building, surveys, and interviews help demystify leadership dynamics.

International stakeholders remain unconvinced about the role of leadership and claim that public service behaviour cannot be predicted. Scholars maintain that collaborative leadership prevails in thought and practice over the transformational leadership of the New Public Management era. Innovation and stewardship are particularly important aspects of values-based leadership in times of uncertainty. Emerging evidence and patterns of stewardship in public service renewal and reform confirm that “where leaders stand depends upon where they sit”.

Leadership practice is running ahead of theory. Research does not differentiate the roles and impact of leaders at the centre, front, and middle of government. Action research is needed to fill knowledge gaps and make the business case for leadership development.

Role, capacity, and ethical considerations frame the implications for public leaders. Middle managers play a strategic role in networking government for change. Good governance depends upon developing their strategic leadership competencies and values.

In turn, where nations stand on the economic ladder depends upon strategic development of their public service. Turning individual competence into organizational capacity requires institutional change.

Leaders in the middle are increasingly instrumental as change makers and disciples of reform in today's networked government. Harnessing their leadership capabilities is integral to stewardship of public service renewal and reform.

The purpose of this study is to confirm that work to family conflict (W to FC), family to work conflict (F to WC) and work family balance (WFB) are the predictors of job satisfaction (JS) for Malaysian academic community. To achieve the fundamental objective, the authors first test the direct (structural model) effects of W to FC and F to WC on JS. Secondly, using mediation model, the indirect effects of WFB were calculated through W to FC, F to WC and JS.

Using convenience sampling, the data was collected from 280 academic people who work at private universities in Malaysia. Structural equation modelling technique was applied to complete the data analyses procedures.

The findings revealed that W to FC and F to WC have negative significant effects on JS. Besides, WFB partially mediates only the relationship between W to FC and JS while no mediation effect was found for F to WC and JS.

All the research variables in this study were individual-level variables, thus it is suggested to use some organizational and national level variables such as religion and culture as they might be good intervening variables for predicting JS.

Using the findings of this research, the Malaysian private universities community can take some necessary initiatives to mitigate work family conflict (W-FC) and ensure WFB and JS that might enhance the standard of higher education in Malaysia.

To the best of the authors’ knowledge, this is the first attempt to test the mediation effect of WFB in the relationship between both directions of W-FC and JS of employees from the perspective of Malaysia (a collectivist community).

This paper aims to examine the investigation process employed by the Office of the Public Guardian (OPG). This process is used whenever an allegation of abuse is received against either an attorney acting under a registered lasting or enduring power of attorney or against a deputy appointed by the court of protection to make decisions on behalf of someone who lacks the capacity to make those decisions themselves.

Case studies are used to demonstrate both how the investigation process works in practice and how one works in partnership with other organisations to help safeguard vulnerable adults.

The OPG works in partnership with a range of other relevant organisations to protect vulnerable adults from financial abuse. It details the types of activities, the OPG investigating officer may undertake to examine allegations of abuse and the targets set to help ensure any allegations are investigated promptly and effectively.

The duties bestowed upon the public guardian under the Mental Capacity Act (MCA) 2005, together with a general growing awareness of financial abuse, have had a significant impact upon the work of the investigations team. The case studies included exemplify the kinds of outcomes in cases of abuse and also demonstrate how Attorneys are subject to the same investigative scrutiny as court appointed deputies.

The Children Act 1989 revolutionised the way in which care proceedings were conducted. Gone were the rudimentary procedures of the old system, where parents and children had limited access to independent representation. Instead, the Act enabled the local authority, parents and children to be equally represented and for evidence to be presented in an open and accessible manner. The changes were widely welcomed and hailed as the most significant reform of children's law for decades. Drawing on academic, legal and policy literature, this article examines the changing nature and context for the representation of children and parents over the past two decades. While there have been developments that have strengthened the representation of children and parents, it is argued that more recent changes, including increased bureaucracy and the introduction of the Public Law Outline, may well have the effect of subverting the system introduced by the Children Act 1989 and of returning matters to the inadequate pre‐existing system.

Patient dependence on an emergency department (ED) for ongoing, non-urgent health care is a complex issue related to poor mental and physical health, disability, previous trauma, social disadvantage and lack of social supports. Working Together to Connect Care is an innovative program that provides an assertive community case management approach coupled with an ED management plan to support people who frequently attend the Royal Brisbane and Women’s Hospital ED. The program, which is yet to be fully evaluated, currently helps to manage a large number of patients with a wide variety of complex needs. To demonstrate the scope and capabilities of the program, the purpose of this paper is to present a series of case studies of patients who frequently attended the ED and subsequently became program participants.

A series of five case studies is used to illustrate the variety of patient characteristics and available management pathways. Outcomes, including rates of ED attendance, at five months after program commencement are also described.

The variety of characteristics and experiences of the patients in the case studies is representative of the program cohort as a whole. Program participation has resulted in improved patient outcomes as demonstrated by crisis resolution, housing stability, engagement with primary health care and reduced frequency of ED presentations.

A personalized, integrated-care management approach is both flexible and effective in responding to the complex needs of five patients who frequently attend EDs.