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Open Access
Article
Publication date: 14 February 2023

Frank Conaty and Geraldine Robbins

The aim of this paper is to contribute to a greater understanding of non-profit organization (NPO) management control systems (MCS) and accountability in organizations providing…

1361

Abstract

Purpose

The aim of this paper is to contribute to a greater understanding of non-profit organization (NPO) management control systems (MCS) and accountability in organizations providing support service for capacity constrained service users. Specifically, the paper examines the role of MCS and accountability in supporting mission realization in NPOs providing services to people with intellectual disabilities and reflects on this in the context of the COVID-19 pandemic.

Design/methodology/approach

The research comprised a case study of four NPOs providing services to people with intellectual disabilities in Ireland conducted prior to the global COVID-19 pandemic. The study probed management's perceptions of stakeholders and examined the manner in which the design and use of MCS and accountability processes supported mission realization.

Findings

Service users were regarded as the least powerful stakeholder and consequently the least attended to in terms of MCS and accountability processes. The absence of relational and dialogical accountability with service users is not only central to maintaining this power asymmetry but also poses a threat to mission realization. These deficits can be addressed through the integration and monitoring of internal advocacy activities into MCS and accountability processes, which, on reflection, may also mitigate some of the negative consequences for service users of isolation from external support networks in times of crisis.

Research limitations/implications

This research has opened up an area for enquiry – internal advocacy – heretofore not addressed in the management accounting literature, opening up a novel vein for future research. Such research could further examine the role of internal advocacy, drawing from and adding to the research in other support service domains. A number of objectives and questions might be considered: (1) probing the level of management recognition of the role of direct engagement in advocacy activities in supporting service user agency; (2) identifying with service users and management the nature and attributes of effective advocacy activities and practices; (3) questioning how such advocacy activities and practices might be reflected in MCS; (4) identifying what service user stakeholders regard as effective accountability to them in relation to their needs and objectives; and (5) assessing the impact on service user experience and on NPO mission realization of internal advocacy activities and the monitoring and review thereof through MCS. These suggestions for future research draw attention to aspects of support service delivery that have the potential to be profoundly influential on service outcomes.

Practical implications

A performance management model reflecting the identified need to incorporate internal advocacy mechanisms into organizational management control systems is proposed in an effort to increase accountability of NPOs to their core mission stakeholder – service users. This model may be of value to NPO management as they move from a medical-model of care to a rights-based model for service delivery in care settings.

Social implications

The paper reflects the importance of listening to the voice of vulnerable service users in NPO care settings and proposes a mechanism for embedding internal advocacy in formal management control systems and accountability processes.

Originality/value

In proposing an “agency” supportive relational and dialogical accountability logic for such organizations, underpinned by “internal advocacy”, this research provides theoretical and practical insights for accountability processes and the design of MCS. The findings contribute empirically, not just to the NPO management and MCS literature but also to understanding the relational interaction of service users with service organizations, and what this means in supporting service user objectives and realization of organizational mission.

Details

Accounting, Auditing & Accountability Journal, vol. 36 no. 4
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 13 July 2023

Sabina De Rosis, Kendall Jamieson Gilmore and Sabina Nuti

Using data from a continuous and ongoing cross-sectional web survey on hospitalisation service experiences in two Italian regions, the authors used multilevel and multivariate…

Abstract

Purpose

Using data from a continuous and ongoing cross-sectional web survey on hospitalisation service experiences in two Italian regions, the authors used multilevel and multivariate logistic regression models to identify factors related to users' demographics, emotional and informative support, technical and physical aspects of the provision, influencing satisfaction and willingness-to-recommend, before and during a crisis.

Design/methodology/approach

The value-in-use, defined in terms of a positive or negative value given by the experience with services, can be evaluated by users and influenced by the context of provision. The authors tested whether and how the value-in-use of services changed in a context of crisis. This study is applied to the healthcare sector during the coronavirus disease 2019 (COVID-19) epidemic, by evaluating the impact of the pandemic on hospitalisation experience.

Findings

Overall, analyses of 8,712 questionnaires found a greater value after the pandemic spread. In a time of crisis, technical and informative aspects of care were found to be most valued by patients that may recognise the extraordinary professionalism of workers during the crisis.

Research limitations/implications

This study empirically suggests that context can affect the evaluation of value-in-use by patients during unprecedented circumstances, producing additional value-in-context.

Practical implications

These findings imply that during critical periods where there is less scope for expressions of gratitude and appreciation towards front-line workers, user-reported data can be used for motivating professionals and increase resilience. These results reiterate the need to continue collecting and reporting the service users' voices, including as activity within plans for managing challenging situations.

Social implications

The level of healthcare system distress, due to the COVID-19 epidemic, positively affects patients' propensity to recommend, which the authors suggest is driven by healthcare services' feelings of reverse compassion. These findings imply that during critical periods where there is less scope for expressions of gratitude and appreciation towards front-line workers, user-reported data can be used for motivating professionals and increase resilience, which can have positive social implications. These results reiterate the need to continue collecting and reporting the service users' voices, including as activity within plans for managing challenging situations.

Originality/value

Research based on the intersection of theoretical and empirical research regarding value-in-use, value-in-context and service quality measured through user experience is scarce, in particular in the healthcare sector. The authors' findings set the direction for future research on the influence of context on value creation and value creation's perception by users, on the concept of reverse compassion and on reverse compassion's impact on organisational well-being, particularly in times of crisis.

Details

The TQM Journal, vol. 35 no. 9
Type: Research Article
ISSN: 1754-2731

Keywords

Content available
Article
Publication date: 15 March 2023

Mick McKeown, Charlotte Byrne, Holly Cade, Jo Harris and Karen Wright

Secure mental health services in one UK region have acted within a network to develop a range of involvement practices. A new quality benchmarking tool has been created to…

Abstract

Purpose

Secure mental health services in one UK region have acted within a network to develop a range of involvement practices. A new quality benchmarking tool has been created to appraise the implementation of these involvement practices. The purpose of this paper is to report upon a qualitative evaluation of this development.

Design/methodology/approach

Staff and service users involved in the co-production of the benchmarking tool were engaged in a series of focus groups and participatory inquiry approaches enacted in the course of scheduled network meetings. Data thus collected was subject to thematic analysis.

Findings

Four distinct themes were identified which were titled: Taking time, taking care; The value not the label; An instrument of the network; and All people working together. These are discussed in relation to recent theorising of co-production.

Research limitations/implications

Effectively, this study represents a case study of developments within one region. As such, the findings may have limited transferability to other contexts.

Practical implications

Staff and service users can work together effectively to the benefit of each other and overall forensic services. The benchmarking tool provides a readymade mechanism to appraise quality improvements.

Social implications

Despite a prevailing culture of competition in wider health-care policy, cooperation leads to enhanced quality.

Originality/value

The benchmarking tool is a unique development of a longstanding involvement network, demonstrating the positive implications for enacting co-production within secure services.

Details

The Journal of Forensic Practice, vol. 25 no. 2
Type: Research Article
ISSN: 2050-8794

Keywords

Content available
Article
Publication date: 2 February 2022

Caroline Norrie, Stephanie Bramley, Valerie Lipman and Jill Manthorpe

The involvement of patients or members of the public within public health, health and social care and addictions services is growing in the UK and internationally but is less…

Abstract

Purpose

The involvement of patients or members of the public within public health, health and social care and addictions services is growing in the UK and internationally but is less common in gambling support services. The purpose of this study was to explore Patient and Public Involvement (PPI) infrastructures and engagement channels used in health and care services and debate their transferability to the gambling support sector (including research, education and treatment).

Design/methodology/approach

A narrative review examined data from six English language electronic databases, NHS evidence and grey literature covering the period 2007–2019. We identified 130 relevant items from UK literature. A workshop was held in London, England, with people with lived experience of gambling harm to seek their views on and applicability of the review findings to gambling services.

Findings

Synthesis of literature and workshop data was undertaken. Main themes addressed “What works” in relation to: building infrastructures and organising involvement of people with lived experience; what people want to be involved in; widening participation and sustaining involvement and respecting people with lived experience.

Practical implications

Examination of the literature about involvement and engagement of patients, service users and the public in public health, health and social care and addiction services provides potentially useful examples of good practice which may be adopted by gambling services.

Originality/value

The involvement of people with lived experience of gambling harms in gambling support services is under-explored, with little published evidence of what constitutes good practice amongst self-organising groups/networks/grassroots organisations or rights-based/empowerment-based approaches.

Details

Journal of Integrated Care, vol. 30 no. 2
Type: Research Article
ISSN: 1476-9018

Keywords

Content available
Article
Publication date: 15 July 2011

Colin Dale and Deborah Moore

458

Abstract

Details

Journal of Learning Disabilities and Offending Behaviour, vol. 2 no. 3
Type: Research Article
ISSN: 2042-0927

Content available
66

Abstract

Details

Social Care and Neurodisability, vol. 4 no. 2
Type: Research Article
ISSN: 2042-0919

Open Access
Article
Publication date: 29 May 2020

Solomon Amadasun and Tracy Beauty Evbayiro Omorogiuwa

As the next generation of social workers in a continent bedecked by oppressive customs, it is cardinal that the voices of social work students be heard. This study aims to share…

22437

Abstract

Purpose

As the next generation of social workers in a continent bedecked by oppressive customs, it is cardinal that the voices of social work students be heard. This study aims to share the reflections of Nigerian BSW students about anti-oppressive approach to professional practice.

Design/methodology/approach

Drawing on a qualitative approach, semi-structured interviews were conducted among fourth-year social work students at one of the elite universities in the southern region of Nigeria.

Findings

Results reveal that, although willing to challenge oppressive practices, social work students are ill-equipped to apply anti-oppressive approach to social work practice in Nigeria.

Research limitations/implications

This study makes an important contribution to the field and to the existing literature because the findings have broader implications for social work education in Nigeria.

Practical implications

In enforcing the suggestions of this study, it is expected that social work education will become able to produce competently trained students who are only knowledgeable about anti-oppressive social work but are equally prepared to address Nigeria’s myriad oppressive practices that have long undermined the nation’s quest for social development.

Social implications

The application of the anti-oppressive approach to social work practice is integral to ridding society of all forms of overt social injustice and other forms of latent oppressive policies.

Originality/value

Suggestions are offered to Nigerian social work educators toward ensuring that students are not only well equipped in the understanding of anti-oppressive social work but also ready to apply this model to professional social work practice following their graduation.

Details

Journal of Humanities and Applied Social Sciences, vol. 2 no. 3
Type: Research Article
ISSN: 2632-279X

Keywords

Content available
Article
Publication date: 14 September 2021

Emily R. Munro, Helen Skouteris, Fiona Newlands and Steve Walker

395

Abstract

Details

Journal of Children's Services, vol. 16 no. 3
Type: Research Article
ISSN: 1746-6660

Keywords

Content available
Article
Publication date: 18 September 2017

Woody Caan

179

Abstract

Details

Journal of Public Mental Health, vol. 16 no. 3
Type: Research Article
ISSN: 1746-5729

Keywords

Content available
Article
Publication date: 3 June 2014

Keith Hurst

1237

Abstract

Details

International Journal of Health Care Quality Assurance, vol. 27 no. 5
Type: Research Article
ISSN: 0952-6862

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