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Article
Publication date: 1 August 2005

W. David Rees and Christine Porter

To establish how people become managers.

Abstract

Purpose

To establish how people become managers.

Design/methodology/approach

A survey of 50 managers carried out at the end of 2004 by students on the BA in Business and Management course at the University of Westminster. A total of 25 students chose two managers each to interview. Of the managers, 38 were from the UK.

Findings

Out of 50 managers surveyed, 47 were specialists before they acquired management responsibilities. Only 12 received management training before becoming managers and that training was not always felt to be effective. The transition from specialist to becoming a manager of specialists was often stressful. Only two people became managers as a direct result of undertaking business studies degree programmes.

Research limitations/implications

Specialists often acquire managerial responsibilities, and often quite early in their career. Those aspiring to management have found that their entry route is via a specialist department. Consequently, it is appropriate to see that managers have the right blend of specialist and managerial skills and that they are given help in adjusting to managerial roles. The implications of the specialist route into management needs to be reflected in the structure of increasingly popular undergraduate programmes in business studies. There is a case for such courses having both specialist options and a managerial component.

Originality/value

There is little research about how people become managers. It is particularly important that the specialist route identified is understood by those wishing to become managers, by universities and colleges running both business and specialist courses and by employers.

Details

Industrial and Commercial Training, vol. 37 no. 5
Type: Research Article
ISSN: 0019-7858

Keywords

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Book part
Publication date: 28 July 2008

Carlin Dowling and Robyn Moroney

The extant literature has established that industry-specialist auditors gain performance-enhancing industry-specific sub-specialty knowledge (e.g., Solomon, Shields, &…

Abstract

The extant literature has established that industry-specialist auditors gain performance-enhancing industry-specific sub-specialty knowledge (e.g., Solomon, Shields, & Whittington, 1999) via training and on the job experience. This knowledge has been shown to allow specialists to outperform non-specialists on a range of industry-specific tasks. The current study extends this line of research by comparing and contrasting the relative performance gains enjoyed by industry-specialist auditors in two different industry settings, one regulated and the other unregulated. When specializing in regulated industries, auditors gain very detailed industry-specific knowledge which is not the case for specialists in unregulated industries (Dunn & Mayhew, 2004). By comparing industry-specialists to non-specialists with matching industry-based experience, this study measures the relative benefits of specialization in different industry settings, rather than the benefits of specialization per se, which has been well established in the literature. This study finds that the performance gains made by regulated industry-specialists significantly outweigh those made by unregulated industry-specialists on industry-specific tasks. The implications of these results for future research and practice are explored in the body of the chapter.

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-84663-961-6

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Abstract

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Organisational Roadmap Towards Teal Organisations
Type: Book
ISBN: 978-1-78756-311-7

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Article
Publication date: 1 February 2021

Paula R. Dempsey

The purpose of this study is to learn what factors liaison librarians in academic research libraries consider in determining whether to refer chat reference patrons to…

Abstract

Purpose

The purpose of this study is to learn what factors liaison librarians in academic research libraries consider in determining whether to refer chat reference patrons to subject specialists.

Design/methodology/approach

Subject specialists were asked what policies guided their decisions to refer to a specialist and then assessed unreferred chat session transcripts both within and outside their specializations to determine need for a referral.

Findings

Few respondents were guided by formal policies. Contrary to an initial hypothesis, subject area was not a key factor in referring chat. A broader set of criteria included reference interviewing, provision of relevant resources and information literacy instruction. Respondents valued both the depth that subject specialists can provide to reference interactions and the ability of a skilled generalist to support information literacy.

Research limitations/implications

Findings are most applicable to large, public doctoral universities with liaison librarian programs. Assignment of respondents to subject specialist categories was complicated by their broad range of background and expertise.

Practical implications

The study contributes new understanding of referrals to subject specialists who have potential to guide development of formal referral policies in academic library virtual reference services.

Originality/value

The study is the first empirical examination of chat reference referral decisions.

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Article
Publication date: 8 February 2021

Alaa A.D. Taha, Waheed Ramo and Haetham H. Kasem Alkhaffaf

This study aims to investigate the impact of external auditor–cloud specialist engagement on cloud auditing challenges from the perspective of auditors from the…

Abstract

Purpose

This study aims to investigate the impact of external auditor–cloud specialist engagement on cloud auditing challenges from the perspective of auditors from the Association of Certified Public Accountants in a developing country as an example of Middle East emerging economies.

Design/methodology/approach

A quantitative research design was used to assess the influence of external auditor–cloud specialist engagement on three main cloud auditing challenges (i.e. technology security, regulatory standards and strategy). Data collection was conducted through field and online surveys. A total of 201 (181 male and 20 female) auditors made up a sample of a developing country’s economy. In addition, structural equation modelling was performed to test the proposed hypotheses of the study’s conceptual model.

Findings

The study found a significant effect of external auditor–cloud specialist engagement on overcoming the challenges of cloud auditing. Results showed that using IT specialists helps overcome strategic challenges more than other kinds of challenges, such as technology security and organisational standards.

Practical implications

The findings suggest that efforts to promote cloud auditing in organisations may succeed if the focus is on overcoming cloud auditing challenges and highlighting the external auditor–cloud specialist engagement to enhance job performance.

Originality/value

This study is one of the few studies that analyse the impact of external auditor–cloud specialist engagement on cloud auditing challenges by adopting a quantitative approach from the perspective of auditors from the Iraqi Association of Certified Public Accountants.

Details

Journal of Accounting & Organizational Change, vol. 17 no. 3
Type: Research Article
ISSN: 1832-5912

Keywords

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Article
Publication date: 2 April 2020

Genevieve Elizabeth O’Connor and Laurel Aynne Cook

The purpose of this paper is to address a critical problem for health-care organizations: patient referral leakage. This paper explores the nature of patient referrals by…

Abstract

Purpose

The purpose of this paper is to address a critical problem for health-care organizations: patient referral leakage. This paper explores the nature of patient referrals by examining how health-care providers’ breadth and depth of connectivity within a hospital network and identification with each other influence the likelihood of future patient referrals.

Design/methodology/approach

The data was collected by using a multi-sourced data set from the health-care industry. The proposed model was tested by using logistic regression to determine the likelihood of a primary care physician’s (PCP) referral to a specialist within a hospital network.

Findings

A model linking provider connectivity to examine co-creation practices in the form of patient referrals is tested. Results indicate that patient referrals are multidimensional. A PCP’s likelihood to refer to a specialist within the hospital network is influenced by the breadth and depth of connectivity of each provider.

Research limitations/implications

This investigation extends service ecosystems to patients, health-care providers and hospital organizations, making it the first to explore how different degrees of connectivity (breadth of referral partners and depth of exchange) between and among health-care providers influence the likelihood of future patient referrals. Findings complement extant literature on service ecosystems by empirically showing that provider relationships are interdependent and rely on the mutual coordination of benefits within the entire health-care organization and network.

Practical implications

Managers and health-care professionals can use the framework to build and strengthen relational ties/alliances within a service organization. An ecosystems perspective reduces patient referral leakage through enhanced organizational performance, competitive advantage and continuity of care.

Originality/value

The authors offer a novel view of referral relationships using hard-to-access proprietary data. Moreover, this study responds to the need for transformative service research by offering service researchers and policymakers a means to enhance consumer well-being. The main contribution of this study is a framework to gain a better understanding of patient referral relationships between employees (i.e., health-care providers) in an organization, thereby affording an opportunity to bolster operational efficiencies, improve clinical outcomes and strengthen referral pathways. By viewing health-care networks through a service ecosystems perspective, contextual boundaries and the relative power of relationships are also identified. The novel use of rarely available hospital data in this setting helps explain how patient leakage compromises the health of the ecosystem and its members.

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Article
Publication date: 2 October 2019

Wael Aguir, Linxiao Liu and Emeka Nwaeze

The purpose of this paper is to examine the relationship between the intensity of accruals and auditor industry specialization. It investigates whether a client firm’s…

Abstract

Purpose

The purpose of this paper is to examine the relationship between the intensity of accruals and auditor industry specialization. It investigates whether a client firm’s accruals intensity is a factor associated with the firm being audited by an industry specialist auditor.

Design/methodology/approach

This paper employs an empirical archival methodology using publicly available data. The sample consists of client firms that switched auditors from 2004 to 2014.

Findings

The results show that accruals intensity is positively associated with the choice of an industry specialist auditor, measured both at the national and the city levels. These findings imply that companies with high levels of accruals choose an industry specialist auditor to signal the quality of their accruals and to gain more credibility for their financial reporting.

Originality/value

This paper provides original empirical evidence of the association between accruals intensity and the choice of an industry specialist auditor. This link is new to the literature. Extant literature shows that firms with high levels of accruals are regarded as risky and suffer from reduced credibility in financial markets. This study contributes to the literature by showing that these firms choose an industry specialist auditor to alleviate investors’ credibility concerns about the high levels of accruals. These findings provide insightful information to audit firms, to managers of firms that inherently display high levels of accruals and to the capital markets participants in general.

Details

Asian Review of Accounting, vol. 27 no. 3
Type: Research Article
ISSN: 1321-7348

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Article
Publication date: 2 August 2013

Jiatao Li and Weiping Liu

– The purpose of this paper is to explore new banks ' market niche position choices at the time of founding.

Abstract

Purpose

The purpose of this paper is to explore new banks ' market niche position choices at the time of founding.

Design/methodology/approach

The authors used data on the establishment of new banking organizations in California, over 1979-1988, to test the hypotheses. During that time, banking within California experienced dramatic deregulation, which provided ample opportunities for new bank start-ups.

Findings

New banks were found to enter more often in specialist market niches when the market was highly concentrated, but less often when there were more non-bank financial institutions active in the market. The frequency of new specialist entries displayed an inverted U-shaped pattern as the number of established specialist banks in the market increased.

Originality/value

The findings confirm the idea that elements of market structure influence the niche positioning decisions of new ventures. The paper contributes to our understanding of entrepreneurial decision making in response to environmental conditions.

Details

Management Decision, vol. 51 no. 7
Type: Research Article
ISSN: 0025-1747

Keywords

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Article
Publication date: 1 January 1974

Andrew M. Pettigrew

Staff specialists are increasingly concerned about their credibility with executive groups. Events and trends of the past few years have meant more pressures on the staff…

Abstract

Staff specialists are increasingly concerned about their credibility with executive groups. Events and trends of the past few years have meant more pressures on the staff man. This is partly a consequence of better technical training for line managers. While there has always been plenty of evidence of executive scepticism of staff advice, now more and more managers are able to back up their intuitive doubts with more reasoned consideration of the technical underpinnings of information they receive from experts. Not only can many executives question the conclusions of the staff man but they may also be able to delve into the technical process through which those conclusions evolved.

Details

Personnel Review, vol. 3 no. 1
Type: Research Article
ISSN: 0048-3486

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Article
Publication date: 27 April 2012

Hong Long Chen

Researchers in supply chain (SC) payment management have long sought to understand how project contractors, project owners, specialist contractors, and suppliers behave in…

Abstract

Purpose

Researchers in supply chain (SC) payment management have long sought to understand how project contractors, project owners, specialist contractors, and suppliers behave in the context of negotiating payment terms that improve contractors' SC cash flow.

Design/methodology/approach

Using a single case study approach, semi‐structured interviews with contract and project managers identify behavioral patterns. An analysis of categorical experiments and Spearman's correlation tests on 118 surveys from Taiwanese project contracting corporations generalizes the case findings.

Findings

The findings suggest that payment terms of project owners, specialists, and suppliers have an important impact on contractors' working capital. The findings also reveal that contractors pass project owners' payment terms down to specialists and suppliers, suggesting that contractors' behavior depends on that of the project owners.

Research limitations/implications

This paper generalizes the case findings via surveys, but does not assume that the reported behavior patterns apply to all business enterprises. Future research could triangulate the findings.

Originality/value

This study combines qualitative and quantitative methods to understand how the project owner‐contractor‐supplier (or owner‐contractor‐specialist) triad behaves. Particularly, it focuses on an economic sector – real estate and construction – that receives less research interest than processing or manufacturing.

Details

Supply Chain Management: An International Journal, vol. 17 no. 3
Type: Research Article
ISSN: 1359-8546

Keywords

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