We develop and validate measurement instruments for the business partner, watchdog, and scorekeeper roles of controllers. This study addresses calls to enhance the quality…
We develop and validate measurement instruments for the business partner, watchdog, and scorekeeper roles of controllers. This study addresses calls to enhance the quality of survey research in management accounting by devoting more attention to scale development and especially to construct validity. By focusing on the activity sets of the controllers’ roles, we provide a theoretically and empirically grounded picture of their current roles. The measurement instruments presented in this study enable systematic research progress on controller roles, their relationships, antecedents, and performance outcomes.
Describes the CAN [Controller Area Network] standard forlinking microcontrollers and shows how it could be used for industrialapplications. Outlines how CAN was developed…
Describes the CAN [Controller Area Network] standard for linking microcontrollers and shows how it could be used for industrial applications. Outlines how CAN was developed for the automotive industry and gives advantages over traditional point‐to point wiring harness systems. Describes the CAN protocol and the three main CAN chip configurations. Concludes that CAN has many industrial applications and that a technology resources club has been set up at the Advanced Technology Centre at the University of Warwick to promote the use of CAN in products/systems with multiple controllers.
Management training has gained much attention over the past decade with developed countries spending billions of dollars each year in this area. In order to examine management training, a mail survey was conducted of 1,000 randomly selected Canadian organisations having at least 500 employees. Results from the 225 responding organisations yielded findings on management training policies, training needs assessment procedures, training evaluation, and expected future directions in management training among other findings. Overall, Canadian organisations recognise the importance of management training; however, there is a need for better identification of training requirements and evaluation of training.
The roles and responsibilities of the chief financial officer (hereafter CFO) have evolved dramatically over the past 10 years. This article explores this evolution from a…
The roles and responsibilities of the chief financial officer (hereafter CFO) have evolved dramatically over the past 10 years. This article explores this evolution from a South African perspective by, firstly, presenting an extensive literature review on the matter. Secondly, a unique South African model of the key focus areas for CFOs is proposed. Lastly, the results of a questionnaire administered to the CFOs of FTSE/JSE Top 40 companies are reported. The results revealed significant findings relating to the CFO’s most important current and future role ‐ that of planner and strategist. In addition, CFOs at the top of the corporate ladder expect to focus more on their role as a growth and innovation catalyst. This article also identifies three key areas for future research that will make an important contribution to the continued development of the educational framework for chartered accountants.
Unstable Kelvin-Helmholtz waves are suspected to be responsible for a large part of low-frequency noise radiation in high-speed jets. The purpose of this paper is to check…
Unstable Kelvin-Helmholtz waves are suspected to be responsible for a large part of low-frequency noise radiation in high-speed jets. The purpose of this paper is to check the coherence of numerical and experimental data concerning this phenomenon, in the particular case of a cold subsonic jet.
In the present work, a cross-investigation of the near pressure field is performed on three different data sets: large-eddy simulation (LES) computations, parabolised stability equations (PSE) semi-modal computations and microphone measurements, in order to determine the local amplitudes of unstable waves.
The large coherent structures are found in both LES and experimental results and they are also in good agreement with direct semi-modal computations carried out with the PSE approach.
This work confirms that the unstable wave packets can be extracted from both LES and experimental results, provided that an appropriate modal decomposition is performed.
Proposes a broader framework for management development whichincludes education, training and planned job assignments. Within thisframework, the major challenges…
Proposes a broader framework for management development which includes education, training and planned job assignments. Within this framework, the major challenges confronting management development in the 1990s are seen as: linking development efforts to the organization′s strategic plan: utilizing job assignments more effectively to build management skills; improving the transferability of training and educational experiences to the job, and developing more collaborative business‐university relationships (e.g. consortia) to meet the development needs of specific industries and organizations better.
The traditional use of fieldbus is discussed. Examples of novel applications enabled by fieldbus are introduced. Work on temporary fieldbus connectivity that allows more robust and simple tool change mechanisms is then described.
It is still widely accepted that women managers are not catching up on their male peers with regard to seniority of position and pay. To learn more about the problem, a…
It is still widely accepted that women managers are not catching up on their male peers with regard to seniority of position and pay. To learn more about the problem, a study was conducted into the career development of MBA graduates from one of the leading UK business schools. Of the 344 alumni who took part in the study, 96 were women. The respondents came from the UK and from many nations around the world. The career development of the graduates, their competences and their career aspirations were compared across those variables. Differences in performance based on discrimination due to gender were studied. Variables of career development of the graduates, their competences and career aspirations were compared for women and men. The findings indicate that studying for an MBA has a place as a vehicle to reduce discrimination and increase self‐confidence of the individual. Results also indicate the potential value of having an MBA in dealing with discrimination due to gender in organisations.