Search results

1 – 10 of 20
Article
Publication date: 1 May 2024

Kim Moloney, Gwenda Jensen and Rayna Stoycheva

This study asks whether external auditors enable the transfer of policies to the United Nations organizations that they audit and, if so, what types of policies are transferred.

Abstract

Purpose

This study asks whether external auditors enable the transfer of policies to the United Nations organizations that they audit and, if so, what types of policies are transferred.

Design/methodology/approach

The empirical research is based on a content analysis of 512 external auditor recommendations from 28 pre- and post-accrual reports of 14 UN bodies.

Findings

We find that external auditors do enable policy transfer and that such involvements may, at times, veer into non-neutral policy spaces.

Research limitations/implications

We did not analyze all UN organizations with accruals-based accounting. We also did not engage in a longer longitudinal study.

Practical implications

Our findings raise new questions about international organization accountability, the technocratic and policy-specific influences of external auditors, and open a debate about whether attempted policy transfers can be neutral.

Originality/value

The world’s largest group of international organizations is affiliated with the UN. External auditors help ensure that member-state monies are appropriately utilized. Our study is the first to compare pre- and post-accrual external auditor recommendations for 14 UN bodies. It is also the first to notate and study the attempted policy transfers from external auditors to the audited UN bodies.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1096-3367

Keywords

Article
Publication date: 1 April 1975

A. Buroff, P. Simidchieva, R. Stoycheva and J. Malinowski

Recently a number of new photographic systems have been investigated with the object of replacing the conventional silver halide emulsions and as such could possibly represent the…

Abstract

Recently a number of new photographic systems have been investigated with the object of replacing the conventional silver halide emulsions and as such could possibly represent the basis for further development of new methods of production for printed circuits. By using prepared combinations of metal and a light sensitive substance, e.g., arsenous sulphide/silver and cadmium iodide/tin, one can obtain directly a positive metal image. This approach by the authors was used for the development of a new direct positive photographic material for printed circuits which is easily processed and can be safely stored.

Details

Circuit World, vol. 2 no. 1
Type: Research Article
ISSN: 0305-6120

Article
Publication date: 1 March 2016

Helisse Levine, Marc Fudge and Geoffrey Propheter

Rainy day stabilization funds (RDSFs) and local option sales taxes (LOSTs) are two strategies local governments deploy to combat fiscal stress. While the literature on both is…

Abstract

Rainy day stabilization funds (RDSFs) and local option sales taxes (LOSTs) are two strategies local governments deploy to combat fiscal stress. While the literature on both is robust, it has thus far failed to consider empirically that the two may be connected. One way the marginal LOST dollar could be spent is by saving it for future use. We test the connection with a sample of 414 counties and correct for selection bias with the Heckman correction technique. We find that each $10 increase in LOST revenue per capita is associated with a $0.10 increase in undesignated general fund balance. Though small, the positive effect size supports the theory that LOSTs contribute to a greater propensity to save.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 28 no. 4
Type: Research Article
ISSN: 1096-3367

Article
Publication date: 3 June 2019

Danny Chow and Caroline Aggestam Pontoppidan

The purpose of this paper is to analyse and understand the UN System’s adoption of IPSAS from a legitimacy perspective.

Abstract

Purpose

The purpose of this paper is to analyse and understand the UN System’s adoption of IPSAS from a legitimacy perspective.

Design/methodology/approach

A content analysis of publicly accessible documents from the UN System archives was conducted. The analysis was framed through the broader lens of legitimacy theory, drawing attention to the rationalities of decisions taken.

Findings

This study illustrated how the need for accounting reforms was rationalised throughout the UN System of organisations. Decision-making processes were reflective of political concerns and the accompanying need to continually demonstrate accountability. The discursive strategies observed associated the need to improve accountability with the adoption of globally recognised accounting systems. However, such logic assumed that existing accountability deficits were intrinsically linked to accounting failures, which overemphasises accounting’s role.

Social implications

The UN System’s decision to adopt IPSAS in 2006 has been followed by a substantial increase in the number of Member States following suit. However, governments and other organisations considering IPSAS adoption should be aware of the historical context in which the UN System’s decision was made.

Originality/value

This study addresses a lacuna in empirical studies providing an understanding of the role of accounting reforms within international organisations such as the UN System.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 31 no. 2
Type: Research Article
ISSN: 1096-3367

Keywords

Article
Publication date: 26 August 2014

I.R. Ramos, S.B. Valdez, K.R. Zlatev, W.M Schorr, B.M. Carrillo, M.S. Stoytcheva, I.R. Garcia and M.M. Martinez

– The purpose of this investigation was to develop a digital instrument for the quantitative evaluation of pitting corrosion in metals.

Abstract

Purpose

The purpose of this investigation was to develop a digital instrument for the quantitative evaluation of pitting corrosion in metals.

Design/methodology/approach

This investigation comprised two central parts: research, testing and monitoring of the formation of pitting by conventional methods and applying American Society for Testing and Materials (ASTM) Standards, and the development of a virtual instrument based on the LabVIEW 2010 platform.

Findings

The methodology used was suitable for the analysis of pitting on carbon steel and aluminum alloy UNS A96061, used in the aerospace industry.

Practical implications

This technique allows pits to be to localized, measured and quantified on metallic surfaces, for corrosion evaluation in atmospheric and industrial environments.

Originality/value

This combination of conventional and digital methods can assist in corrosion control of pitting in industrial equipment.

Details

Anti-Corrosion Methods and Materials, vol. 61 no. 5
Type: Research Article
ISSN: 0003-5599

Keywords

Article
Publication date: 25 May 2010

Lopez Badilla Gustavo, Valdez Salas Benjamin, Schorr Wiener Miguel, Rosas Gonzalez Navor, Tiznado Vazquez Hugo and Soto Herrara Gerardo

The purpose of this paper is to study the indoor corrosion of metals used in the electronics industry, as influenced by climate factors.

Abstract

Purpose

The purpose of this paper is to study the indoor corrosion of metals used in the electronics industry, as influenced by climate factors.

Design/methodology/approach

Corrosivity levels inside industrial plants were evaluated to evaluate the deterioration of metals.

Findings

Relative humidity, temperature, and time of wetness are recorded and related to the corrosion process.

Originality/value

Control of climate factors indoors in industrial plants to reduce and control the corrosion process of metals used in the electronics industry.

Details

Anti-Corrosion Methods and Materials, vol. 57 no. 3
Type: Research Article
ISSN: 0003-5599

Keywords

Open Access
Article
Publication date: 24 June 2020

Stella Stoycheva and Giovanni Favero

While quantification and performance measurement have proliferated widely in academia and the business world, management and organization scholars increasingly agree on the need…

Abstract

Purpose

While quantification and performance measurement have proliferated widely in academia and the business world, management and organization scholars increasingly agree on the need for a more in-depth focus on the complex dynamics embedded in the construction, use and effects of quantitative measures (pertaining to the thread of research called ethnostatistics). This paper develops a pluralistic method for conducting ethnostatistical research in organizational settings. Whilst presenting practical techniques for conducting research in live settings, it also discusses how historical approaches which focus on source criticism and contextual reconstruction could overcome the limitations of ethnostatistics.

Design/methodology/approach

The methodological approach of this paper encompasses an in-depth discussion of the ethnostatistical method, its underlying assumptions and its methodological limitations. Based on this analysis, the authors propose a pluralistic method (model) for conducting ethnostatistical research in organizational settings based on the integration of 1) research practices employed by one of the authors conducting ethnostatistical research in a large multinational organization and 2) best practices from ethnographic and historical research.

Findings

This paper suggests how historical approaches can successfully join ethnostatistical enquiries in an attempt to overcome some limitations in existing conventional methods. The developed framework explores four levels of analysis (ethnography, statistics at work, rhetoric of statistics and history of statistics) and suggests practical approaches for each level that can contribute to strengthening the research output and overcoming limitations when using ethnostatistics.

Originality/value

This paper contributes to the ethnostatistical field by discussing the intersection between history and ethnography and the ways for their complementary use in organizational and management research on quantification processes. As such it offers unique insights and hands-on experience from conducting ethnostatistical enquiries in live organizational settings.

Abstract

Details

Enabling Strategic Decision-Making in Organizations Through Dataplex
Type: Book
ISBN: 978-1-80455-051-9

Book part
Publication date: 21 November 2022

Ozge Hacifazlioglu, Ihsan Kuyumcu, Bilge Kalkavan and Rebecca Cheung

This chapter focuses on the impact of the COVID-19 pandemic on academic leadership. Interview data from 13 academic leaders (department chairs, deans, vice-rectors) at two Turkish…

Abstract

This chapter focuses on the impact of the COVID-19 pandemic on academic leadership. Interview data from 13 academic leaders (department chairs, deans, vice-rectors) at two Turkish universities are used to voice their experiences. Two main themes emerged from the analysis: the challenges encountered in an era or uncertainty, and the experience of being in between balance and resilience. While all of the leaders interviewed got through the uncertainty produced by the pandemic, and some thrived, it is clear that universities need to do more to prepare themselves and their leaders for future crises.

Details

International Perspectives on Leadership in Higher Education
Type: Book
ISBN: 978-1-80262-305-5

Keywords

Article
Publication date: 22 February 2011

Christos Nicolaidis and Kleanthis Katsaros

The aim of the research is to investigate the influence of emotional attitudes towards change on managers' tolerance of ambiguity.

1455

Abstract

Purpose

The aim of the research is to investigate the influence of emotional attitudes towards change on managers' tolerance of ambiguity.

Design/methodology/approach

A total of 70 CEOs of Greek IT firms completed questionnaires examining tolerance of ambiguity, emotional attitudes towards change ambiguity and job satisfaction. Principal components analysis and ordinary regression analyses were used to explore the hypotheses.

Findings

The paper finds that three factors characterize managers' emotional attitudes towards change, namely dominance, arousal, and pleasure. Furthermore, it indicates that job satisfaction can be taken as a critical intervention variable that “energizes” managers' arousal (i.e. stimulation, excitement and frenzy) which, in turn, influences their tolerance of ambiguity.

Research limitations/implications

Deeper and broader level of research is necessary in Greek IT industry regarding the influence of emotional attitudes on tolerance of ambiguity. Likewise, this research should be expanded to other industries.

Practical implications

The findings provide further support on the significance of emotional attitudes during change and the paper suggests policies to enhance managers' tolerance of ambiguity.

Originality/value

The originality of this study lies in the finding that job satisfaction energizes the arousal factor, which, in turn, influences significantly managers' tolerance of ambiguity. Another important contributing factor is that the study is carried out in Greece, where few studies have been conducted in this area.

Details

Journal of Strategy and Management, vol. 4 no. 1
Type: Research Article
ISSN: 1755-425X

Keywords

1 – 10 of 20