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Book part
Publication date: 10 August 2005

Noel Harding, Sally Hughes and Ken T. Trotman

A recent change to audit workpaper review has been the movement toward delegating more review tasks to senior auditors and including more staff auditors in the review

Abstract

A recent change to audit workpaper review has been the movement toward delegating more review tasks to senior auditors and including more staff auditors in the review process. This study investigates the efficiency and effectiveness implications of this change. It considers the calibration of reviewers of different levels of experience on both conceptual and mechanical errors. The results reveal that reviewers are miscalibrated (overconfident) in their workpaper error judgments. No differences are found in the calibration of staff and senior auditors across hierarchical level or type of error. The implications for audit effectiveness are discussed in the paper.

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-0-76231-218-4

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Article
Publication date: 11 February 2020

Maria Helena Pestana, Wan-Chen Wang and Artur Parreira

This study aims to identify intellectual structures, emerging trends and future research opportunities via a bibliometric analysis of senior tourism research from 1998 until 2017.

Abstract

Purpose

This study aims to identify intellectual structures, emerging trends and future research opportunities via a bibliometric analysis of senior tourism research from 1998 until 2017.

Design/methodology/approach

A detailed search of 700 core articles and 7,221 citations collated from Web-of-Science and Scopus was implemented and analyzed through CiteSpace.

Findings

The results reveal a slow increase in the amount of research, with six main areas of research. The most cited articles are mainly older. The USA has a solid leadership in publications, followed by Australia and China. The network of journals and institutions show a core peripheral structure where Tourism Management and University of Queensland are ranked first. The identification of structural holes, critical articles and the development of new emerging tendencies highlights the priorities in the senior tourism domain, pointing to new opportunities for research.

Originality/value

The originality of this paper consists in a temporal and dynamic analysis of the past two decades, using CiteSpace for a co-citation and co-occurrence network analysis.

老年人旅游 -科学计量学回顾 (1998-2017)

目的

此篇论文的目的是做书目计量学分析来反应老年人旅游研究从1998到 2017, 识别他们的知识架构,新兴趋势和未来研究机会.

设计/方法/途径

从Web-of-Science 和Scopus中详细搜索700 篇核心文章以及7,221 份引用并透过CiteSpace 分析

发现

结果揭示这方面的研究有缓慢成长的趋势, 包含六个主要研究领域. 几篇最常被引用的文章大部分是历史较悠久的. 在主要出版国家上以美国出版的文章最多, 其次是澳洲和中国。期刊和发行机构的网络显现出一个主要的外围架构-Tourism Management 和昆士兰大学各为排行第一. 鉴定架构, 重要文章, 趋势发展点出老年人旅游领域的未来研究机会.

独创性

此篇论文的独创性包含过去二十年的当时性及动态性分析,运用 CiteSpace 来做文献共被引 及共现网络分析.

关键字

老年人旅游, 书目计量学, CiteSpace, Web-of science, Scopus, 文献共被引网络

Turismo Para personas mayores: una revisión cienciométrica (1998-2017)

Propósito

El propósito de este documento es hacer un análisis bibliométrico que refleje la investigación turística de alto nivel desde 1998 hasta 2017, identificando su estructura intelectual, tendencias emergentes y futuras oportunidades de investigación.

Design/Método/Enfoque

se implementó y analizó a través de CiteSpace una búsqueda detallada de 700 artículos básicos y 7.221 citas recopiladas de Web-of-Science y Scopus.

Resultados

Los resultados revelan un crecimiento lento de la investigación, con seis áreas principales de investigación. Los artículos más citados son principalmente antiguos. Estados Unidos tiene un sólido liderazgo en publicaciones, seguido de Australia y China. La red de revistas y instituciones muestra una estructura central donde la Gestión del Turismo y la Universidad de Queensland ocupan el primer lugar. La identificación de agujeros estructurales, artículos críticos y el desarrollo de nuevas tendencias emergentes resaltan las prioridades en el dominio turístico de alto nivel, señalando nuevas oportunidades para la investigación.

Originalidad

la originalidad de este articulo consiste en un análisis temporal y dinámico de las últimas dos décadas, utilizando CiteSpace para un análisis de redes de co-citaciones y co-ocurrencia.

Palabras clave

Turistas mayors, Bibliometría, CiteSpace, Web-of science, Scopus red de co-citaciones, Red de ocurrencia conjunta, Análisis de palabras clave, Patrones, Estructura intellectual, Tendencias emergentes

Details

Tourism Review, vol. 75 no. 4
Type: Research Article
ISSN: 1660-5373

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Article
Publication date: 1 March 1991

Judi Marshall

The phenomenon of senior women managers who leave their jobs withno plans for next steps in their careers is focused on. Their storiesare seen as possible “test cases” of…

Abstract

The phenomenon of senior women managers who leave their jobs with no plans for next steps in their careers is focused on. Their stories are seen as possible “test cases” of women′s progress into management. There are some suggestions, particularly from North America, that such cases are on the increase. Organisational cultures are still largely dominated by male values and norms of behaviour; their resilience to change helps explain the scarcity of women at senior levels. How cultures operate to marginalise and exclude women, particularly when they near culture‐shaping levels, is explored. Studies from North America on women leaving senior jobs are reviewed. These support the suggestion that issues of culture are involved. Finally, a research project in this area is outlined, and an invitation made for people to contribute.

Details

Women in Management Review, vol. 6 no. 3
Type: Research Article
ISSN: 0964-9425

Keywords

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Article
Publication date: 3 April 2017

David O’Sullivan

Quality assurance (QA) at one University has evolved over the past 15 years through emerging National and European standards, various leadership initiatives and through…

Abstract

Purpose

Quality assurance (QA) at one University has evolved over the past 15 years through emerging National and European standards, various leadership initiatives and through the engagement of key stakeholders in co-designing and implementing internal QA processes. In 2000, the QA process was focussed mainly on quality review (QR) that involved extensive reporting of information. It was characterised by stakeholders as a largely reactive culture, treated with scepticism by faculty staff and that struggled to convince both management and faculty that QA provided value. In 2016, QR is now leaner, more evidence based and focussed around creativity and enhancement. In addition to QR, additional QA processes now incorporate a variety of activities including benchmarking, structured policies and procedures and research assessment. QA is also part of a tripartite approach that links quality, strategy and performance together, with quality focusing on assuring an appropriate standard of excellence, strategy guiding faculty towards a vision of the future and performance providing evidence of quality enhancement and strategy execution. The paper provides a case study of the transformation of QA at the University.

Design/methodology/approach

The research uses a case study approach. It documents a methodology used to engage a wide number of stakeholders in a self-evaluation process and the results of that process, i.e. enhancements to the internal review process and various policies and procedures.

Findings

There are early indications that the University’s internal QA has migrated towards a more responsive culture and is increasingly endorsed by the various internal and external stakeholder groups.

Research limitations/implications

This paper presents the evolution of QA and potential lessons for the wider Higher Education Institutions (HEI’s) sector.

Originality/value

This paper provides a case study of changes to QA processes at one university that has risen significantly in various university rankings since. Some evidence is provided to show that quality initiatives have contributed to overall performance.

Details

Quality Assurance in Education, vol. 25 no. 2
Type: Research Article
ISSN: 0968-4883

Keywords

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Article
Publication date: 1 September 2006

Stephen McLaughlin, Robert A. Paton and Douglas K. Macbeth

The purpose of this research is to report on research to date concerning the creation of a hybrid model for managing performance and decision making with elements of an…

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4152

Abstract

Purpose

The purpose of this research is to report on research to date concerning the creation of a hybrid model for managing performance and decision making with elements of an IBM supply chain.

Design/methodology/approach

As part of a wider research programme this paper utilises survey, focus group and case analysis techniques to examine the supply chain interactions.

Findings

A cross‐functional process‐orientated team was assembled to look at the end‐to‐end process logic, skills alignment, effective codified knowledge systems, and the prioritisation of change to overcome inhibitors of change originating from functional/IT‐focused processes/solutions.

Research limitations/implications

The results of this paper have, as yet, not been validated beyond the process performance targets set by IBM. Validation across and within industry boundaries, based on survey and case analysis, is about to commence.

Practical implications

Too often “management” play too active a role in the operational aspects of team‐based solution methodologies – and can potentially reinforce the functional inhibitors of change. This paper suggests that management sets the scene and prioritises process outcomes – allowing non‐managerial professionals the scope to reach optimal outcomes.

Originality/value

This research draws upon a number of inter‐disciplinary fields in an effort to better understand how knowledge is created, managed and exploited within complex solutions.

Details

Management Decision, vol. 44 no. 8
Type: Research Article
ISSN: 0025-1747

Keywords

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Article
Publication date: 7 September 2015

James Burns, Georgia Bullitt, Howard Kramer, Jack Habert and James Doench

– To explain the requirements of Regulation Systems Compliance and Integrity (“Regulation SCI”) and the new responsibilities of organizations defined as “SCI entities.”

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166

Abstract

Purpose

To explain the requirements of Regulation Systems Compliance and Integrity (“Regulation SCI”) and the new responsibilities of organizations defined as “SCI entities.”

Design/methodology/approach

Explains the purpose of Regulation SCI, the responsibilities of SCI entities, systems covered by the rules (“SCI systems”), and specific obligations of SCI entities, including the establishment and periodic review of policies and procedures, compliance with the Exchange Act, designation of “responsible SCI personnel,” appropriate corrective action in response to “SCI events,” notification of systems changes, annual “SCI reviews,” business continuity and disaster recovery testing, and recordkeeping and filing. Discusses future implications for SCI Entities and other market participants.

Findings

Regulation SCI launches a broad and extensive overlay of rules and guidance to address systems capacity and integrity issues that have increasingly affected the securities markets. The adoption of this regulation suggests that there will continue to be increased scrutiny by the SEC, FINRA and other regulators of the automated systems and related policies and procedures of all market participants.

Practical implications

SCI entities will need to devote considerable attention and resources not just to prevent incidents where possible, but also to establish systems for ensuring thorough compliance and well-documented and reasonable follow-up actions where necessary. All market professionals – including broker-dealers, investment advisers, pension funds and investment companies – should study the new regulation and consider adopting appropriate policies and procedures to address operating as well as cyber security issues with respect to their own critical operating technology.

Originality/value

Practical guidance from experienced financial services lawyers.

Details

Journal of Investment Compliance, vol. 16 no. 3
Type: Research Article
ISSN: 1528-5812

Keywords

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Article
Publication date: 17 July 2007

James R. Evans

The objective of this paper is to analyze and interpret some empirical results, obtained from an online survey, on the types of review and analysis approaches used by…

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3600

Abstract

Purpose

The objective of this paper is to analyze and interpret some empirical results, obtained from an online survey, on the types of review and analysis approaches used by organizations in manufacturing, service, education, health care, and not‐for‐profit sectors and their relationships with business performance.

Design/methodology/approach

Data were gathered using an online survey to capture basic information about the organization and its performance, the types of measures used in each of the five Baldrige results item groups, types and frequencies of review of the data, and types of analyses conducted. Results were analyzed using descriptive statistical analyses and tests for significant differences.

Findings

The results suggest that a significant gap exists in the sophistication of analysis methods between higher and lower performing organizations in terms of customer, financial, and market performance, and that better performance is associated with more mature and sophisticated approaches to performance analysis.

Research limitations/implications

Because of the exploratory nature of this study, the generalizibility of the conclusions is limited; however, the results of this study can be useful for developing more formal theories to understand management practices and business performance and, as a basis for more designing, research efforts validate the propositions suggested by these theories.

Practical implications

Managers should invest in effective performance measurement systems that include sound approaches for analyzing results and sharing information appropriately throughout the organization.

Originality/value

This work provides further validation of the quality management principle and Baldrige core value of “management by fact,” and offers practical advice for designing effective performance management systems.

Details

Benchmarking: An International Journal, vol. 14 no. 4
Type: Research Article
ISSN: 1463-5771

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Article
Publication date: 12 July 2013

Matthew D. Smith, Julian D. Birch, Mark Renshaw and Melanie Ottewill

The purpose of this paper is to evaluate the common themes leading or contributing to clinical incidents in a UK teaching hospital.

Abstract

Purpose

The purpose of this paper is to evaluate the common themes leading or contributing to clinical incidents in a UK teaching hospital.

Design/methodology/approach

A root‐cause analysis was conducted on patient safety incidents. Commonly occurring root causes and contributing factors were collected and correlated with incident timing and severity.

Findings

In total, 65 root‐cause analyses were reviewed, highlighting 202 factors implicated in the clinical incidents and 69 categories were identified. The 14 most commonly occurring causes (encountered in four incidents or more) were examined as a key‐root or contributory cause. Incident timing was also analysed; common factors were encountered more frequently during out‐hours – occurring as contributory rather than a key‐root cause.

Practical implications

In total, 14 commonly occurring factors were identified to direct interventions that could prevent many clinical incidents. From these, an “Organisational Safety Checklist” was developed to involve departmental level clinicians to monitor practice.

Originality/value

This study demonstrates that comprehensively investigating incidents highlights common factors that can be addressed at a local level. Resilience against clinical incidents is low during out‐of‐hours periods, where factors such as lower staffing levels and poor service provision allows problems to escalate and become clinical incidents, which adds to the literature regarding out‐of‐hours care provision and should prove useful to those organising hospital services at departmental and management levels.

Details

International Journal of Health Care Quality Assurance, vol. 26 no. 6
Type: Research Article
ISSN: 0952-6862

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Article
Publication date: 5 October 2015

Chris Johnstone, Rachel Harwood, Andrew Gilliam and Andrew Mitchell

Early access to senior decision makers and investigations has improved outcomes for many conditions. A surgical clinical decisions unit (CDU) was created to allow rapid…

Abstract

Purpose

Early access to senior decision makers and investigations has improved outcomes for many conditions. A surgical clinical decisions unit (CDU) was created to allow rapid assessment and investigation by on-call senior surgical team members to facilitate decision making and, if appropriate, discharge within a set time frame (less than four hours). The purpose of this paper is to compare outcomes for unscheduled general surgery admissions to the hospital before and after commissioning this unit.

Design/methodology/approach

Prospectively collected hospital episode statistics data were compared for all general surgical admissions for one year prior to (July 2010-June 2011) and two years after (July 2011-June 2013) the introduction of the CDU. Statistical analysis using the Mann Whitney U-test was performed.

Findings

More patients were discharged within 24 hours (12 per cent vs 20 per cent, p < 0.001) and total hospital stay decreased (4.6 days vs 3.2 days, p < 0.001) following introduction of CDU. Admission via A & E (273 vs 212, p < 0.01) was also decreased. Overall there was a 25.3 per cent reduction in emergency surgical admissions. No difference was noted in 30-day readmission rates (47 vs 49, p=0.29).

Originality/value

The introduction of a CDU in has increased early discharge rates and facilitated safe early discharge, reducing overall hospital stay for unscheduled general surgical admissions. This has decreased fixed bed costs and improved patient flow by decreasing surgical care episodes routed through the emergency department (ED). In all, 30-day readmission rates have not been influenced by shorter hospital stay. Service redesign involving early senior decision making and patient investigation increases efficiency and patient satisfaction within unscheduled general surgical care. Not original but significant in that the model has not been widely implemented and this is a useful addition to the literature.

Details

Clinical Governance: An International Journal, vol. 20 no. 4
Type: Research Article
ISSN: 1477-7274

Keywords

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Article
Publication date: 1 May 1985

Austin Bendall

The challenge of reducing overheads and achieving firmer control of indirect costs is particularly relevant at a time when many leading retailers are concerned about…

Abstract

The challenge of reducing overheads and achieving firmer control of indirect costs is particularly relevant at a time when many leading retailers are concerned about margins and how to improve them. In this article Austin Bendall introduces the concept of Priority Base Budgeting, a radical new approach, he claims, which has already led to highly significant savings in overheads in retailing and other sectors of industry, as well as producing additional benefits.

Details

Retail and Distribution Management, vol. 13 no. 5
Type: Research Article
ISSN: 0307-2363

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