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Citizens are demanding better performance from governments and they are increasingly aware of the costs of poor management and corruption. In view of scarce resources and…
Citizens are demanding better performance from governments and they are increasingly aware of the costs of poor management and corruption. In view of scarce resources and the major transformations already underway in the global economy, identification and awareness of good governance and preventing corrupt practices have become key to ensuring structural reforms and critical investments necessary for encouraging, sustaining, and enhancing economic growth and competitiveness. Political corruption severely undermines government legitimacy and weakens the development of political, economic, social, and environmental structures.
This chapter discusses recent information policy activities and initiatives in the European Union (EU). EU information policy refers to the legislation and strategies…
This chapter discusses recent information policy activities and initiatives in the European Union (EU). EU information policy refers to the legislation and strategies pertaining to the creation of the European information society. It is concerned with economic and industrial competitiveness, with an emphasis on the role that information and communication technologies play in revolutionizing everyday life. This discussion focuses on the information policy areas of greatest interest to information professionals. It addresses the EU's struggles with the concept of transparency with regard to the Anti-Counterfeiting Trade Agreement, the application of privacy measures to the Internet of Things, and open-access to EU-funded research.
Purpose: The current study aims to cast light on the divide between academic research in management accounting and its applicability to practice by examining, from the…
Purpose: The current study aims to cast light on the divide between academic research in management accounting and its applicability to practice by examining, from the standpoint of nursing, how this gap is perceived and what challenges may be involved in bridging it.
Design/Methodology/Approach: The current study compares the findings of Tucker and Parker (2014) with both quantitative as well as qualitative evidence from an international sample of nursing academics.
Findings: The findings of this study point to the differing tradition and historical development in framing and addressing the research–practice gap between management accounting and nursing contexts and the rationale for practice engagement as instrumental in explaining disciplinary differences in addressing the research–practice gap.
Research Implications Despite disciplinary differences, we suggest that a closer engagement of academic research in management accounting with practice “can work,” “will work,” and “is worth it.” Central to a closer relationship with practice, however, is the need for management accounting academics to follow their nursing counterparts and understand the incentives that exist in undertaking research of relevance.
Originality/value: The current study is one of the few that has sought to look to the experience of other disciplines in bridging the gap. Moreover, to our knowledge, it is the first study in management accounting to attempt this comparison. In so doing, our findings provide a platform for further considering how management accounting researchers, and management accounting as a discipline might, in the spirit of this study’s title, “Learn from the Experience of Others.”
Explores the perceptions of junior high‐school principals aboutconstraints on their leadership effectiveness and the overalleffectiveness of their schools. Data were…
Explores the perceptions of junior high‐school principals about constraints on their leadership effectiveness and the overall effectiveness of their schools. Data were collected in Alberta, Canada, using a questionnaire completed by 87 per cent of the 108 junior high principals and an interview conducted with ten principals. The most frequently listed constraints on leadership effectiveness were inadequate funding, time taken dealing with problem students, and inadequate physical facilities, while the most frequently listed constraints on school effectiveness were financial support by the province, financial support by the school system, and ineffective provincial leadership. Different perceptions of constraints on effectiveness were associated with selected demographic variables including the number of years served as principal and the number of years the school had been in operation. Several constraint‐resolution strategies were recommended by respondents, including redistribution of budget allocations.
THE very earliest type of Ledger used in connection with Lending Libraries was a kind of receipt book, in which were entered particulars of the book borrowed, and this register was signed by the person who took away the book. We have not been able to find an actual specimen of this type of Ledger, but believe it was simply an ordinary blank volume, in which the entries succeeded each other without columns or other classified features. When Libraries were small and borrowers few in number there was no need for elaboration in the accounts of books issued and returned. As books multiplied and Libraries increased a gradual extension would occur all round, and the necessity would arise for some ready method of distinguishing books returned from those still on loan. Thus would the column method of ruling come into existence, with its many varieties and uses. One form was designed to show by the presence or absence of a signature, whether books were out or in.