Search results
1 – 10 of over 105000David Ray, John Gattorna and Mike Allen
Preface The functions of business divide into several areas and the general focus of this book is on one of the most important although least understood of these—DISTRIBUTION. The…
Abstract
Preface The functions of business divide into several areas and the general focus of this book is on one of the most important although least understood of these—DISTRIBUTION. The particular focus is on reviewing current practice in distribution costing and on attempting to push the frontiers back a little by suggesting some new approaches to overcome previously defined shortcomings.
This study aims to explore the calculations and valuations that unfold in everyday practices within social care settings. Specifically, the paper concerns the role of accounting…
Abstract
Purpose
This study aims to explore the calculations and valuations that unfold in everyday practices within social care settings. Specifically, the paper concerns the role of accounting in dealing with multiple calculable and non-calculable spaces within the case management process. The study sheds light on the multiplicity produced in constructing the client as an object through the calculations and valuations embedded in the costing and caring practices in social work.
Design/methodology/approach
This is a qualitative case study in a Swedish social care organisation, with a specific focus on the calculations and valuations within the case management process. The data have been gathered from 20 interviews with social workers, team leaders, managers and a management accountant, along with more than 36 h of on-site observations and internal organisational documents, including policy documents, guidelines and procedural lists.
Findings
The case management process involves interconnected practices in constructing the client as an object. While monetary calculations and those associated with worth are embedded in costing and caring practices, they interact and proliferate in various ways. Three elements are found: transforming service units into centres of calculation, constructing the accounts of calculation and establishing the cost-value calculations. Calculations and valuations are actuated in these elements in describing the need, matching the case with the unit and caseworker and deciding on the measure. The objectification of the client entails the construction of accounts, for example, ongoing qualifications, categorisations and groupings of units, juridical frameworks, case types, needs and measures. As an object multiple, the client becomes different objects at different stages, challenging the establishment accounts, and thus producing a range of calculations and valuations. Such diversity in calculations concomitantly produces more calculations to represent the present and absent multiple facets of the client, resulting in a multiplicity of costing and caring.
Practical implications
The study might flag up for practitioners the possible risks and unintended consequences of depending too much on fixed guidelines and (performance) indicators since social work involves object multiples, which are always in diversity and changeable in situ. Considering the multiple dimensions within the specific contexts could thus be helpful to mitigate such risks in the evaluation of social care processes and the design of (performance) metrics.
Originality/value
This study contributes to the literature on accountingisation by extending the concept as a part of ongoing organisational practices, materialised within the calculations of money and worth in everyday social care. Besides demonstrating their reconsolidation, this study shows a multiplicity of costing and caring practices depending on the way the client is constructed, resulting in the proliferation of accounting(s) and ultimately accountingisation of social work.
Details
Keywords
Addresses the standardization of the measurements and the labels for concepts commonly used in the study of work organizations. As a reference handbook and research tool, seeks to…
Abstract
Addresses the standardization of the measurements and the labels for concepts commonly used in the study of work organizations. As a reference handbook and research tool, seeks to improve measurement in the study of work organizations and to facilitate the teaching of introductory courses in this subject. Focuses solely on work organizations, that is, social systems in which members work for money. Defines measurement and distinguishes four levels: nominal, ordinal, interval and ratio. Selects specific measures on the basis of quality, diversity, simplicity and availability and evaluates each measure for its validity and reliability. Employs a set of 38 concepts ‐ ranging from “absenteeism” to “turnover” as the handbook’s frame of reference. Concludes by reviewing organizational measurement over the past 30 years and recommending future measurement reseach.
Details
Keywords
Derrick McIver and Douglas A. Lepisto
This paper aims to examine and test the moderating influence of the type of knowledge underlying work – known as the knowledge in practice (KIP) perspective – on the relationship…
Abstract
Purpose
This paper aims to examine and test the moderating influence of the type of knowledge underlying work – known as the knowledge in practice (KIP) perspective – on the relationship between knowledge management (KM) activities and unit performance. KIP proposes that the knowledge underlying work varies according to two dimensions: tacitness and learnability. This theory proposes that aligning KM activities with tacitness and learnability results in increased performance. However, to the authors’ knowledge, there exists no direct empirical tests of these propositions outlined in KIP theory. This study examines the empirical support for the theoretical predictions outlined by KIP.
Design/methodology/approach
The study uses a multiple survey, multiple respondent survey design to measure KM activity sets, the tacitness and learnability involved in work contexts and unit performance. Regression analysis is used to test the hypotheses.
Findings
In line with previous research, the authors find support for a direct relationship between some KM activity sets and unit performance. Surprisingly, the authors did not find support for the predictions offered by KIP theory. Specifically, the degree of tacitness or learnability did not moderate the relationship between KM activity sets and unit performance.
Research limitations/implications
The lack of findings to support the moderating effects of tacitness and learnability on the relationship between KM activity sets and unit performance challenges the adequacy of existing formulations of KIP theory. The authors discuss several important future research directions to examine this puzzling finding.
Practical implications
This paper reinforces the suggestion that managers at all levels of organizations should engage in KM activities to increase performance. These findings also suggest that considering the type of knowledge underlying a unit’s work should not be a consideration in implementing KM activities.
Originality/value
This is the first study to empirically test a KIP perspective. That is, how the type of knowledge involved in work moderates the relationships between KM activity sets and unit performance.
Details
Keywords
The purpose of this paper is to study the process of price determination by the market in the existing variable fiat money regime and its consequences.
Abstract
Purpose
The purpose of this paper is to study the process of price determination by the market in the existing variable fiat money regime and its consequences.
Design/methodology/approach
Scientific knowledge pertaining to units and measurement has been applied to study the issue of wealth measurement and to arrive at the consequences of monetary manipulation. As regards Shariah perspective it may be described as guided application of science to the issue of currency and wealth measurement to analyze and solve economic problems.
Findings
Manipulation of currency that is manipulation of quantity of what determines purchasing power of money does not allow market to determine just prices implying lack of justice in exchange. Profitability of economic activities no longer relates to their utility for the economy implying gross inefficiency in profit driven investment. Market fails to maintain economic balances. These amount to extreme losses. It has led to massive economic uncertainty, instability, disparity, corruption and conflicts. Economic growth, justice and peace become unattainable. It is a serious crime as currency being unit of wealth is the most important unit and it is strictly prohibited in Shariah. Unless corrected for monetary manipulation financial modes recommended by Shariah seem to be unjust and impractical.
Research limitations/implications
Application of scientific approach and scientific knowledge to economic issues especially the issue of wealth measurement needs higher emphasis, efforts and resources.
Practical implications
Governments ought to be persuaded not to manipulate money. Right solution is to link currency with a standard basket of national products with sufficient weight for gold and silver having most stable purchasing power. Unless accounting is corrected for monetary manipulation preferred Islamic modes of finance seem to be unjust and impractical. Where currency is manipulated Shariah/justice requires accounting for dues, capital, profit and loss to be corrected for this manipulation and in present scenario relative change in Consumer Price Index and Whole Sale Price Index may be used as a measure of currency manipulation.
Originality/value
Monetary manipulation has been clearly defined and extreme severity of the problems it creates has been established. It is most important for researchers, academics, government functionaries, social workers and all those who are concerned with economic growth, justice and welfare.
Details
Keywords
1.1. Logical Necessity of the Three Dimensions as a Unit of Thought The mathematician does not look kindly on the simple question of why natural space should consist of precisely…
Abstract
1.1. Logical Necessity of the Three Dimensions as a Unit of Thought The mathematician does not look kindly on the simple question of why natural space should consist of precisely three dimensions. Instead of giving an answer he assumes a silent smile and shows us a version of space with an infinity of dimensions, as if space were some kind of toy for him to fiddle with to his heart's content.
Suzan Abed, Basil Al-Najjar and Clare Roberts
This paper aims to investigate empirically the common alternative methods of measuring annual report narratives. Five alternative methods are employed, a weighted and un-weighted…
Abstract
Purpose
This paper aims to investigate empirically the common alternative methods of measuring annual report narratives. Five alternative methods are employed, a weighted and un-weighted disclosure index and three textual coding systems, measuring the amount of space devoted to relevant disclosures.
Design/methodology/approach
The authors investigate the forward-looking voluntary disclosures of 30 UK non-financial companies. They employ descriptive analysis, correlation matrix, mean comparison t-test, rankings and multiple regression analysis of disclosure measures against determinants of corporate voluntary reporting.
Findings
The results reveal that while the alternative methods of forward-looking voluntary disclosure are highly correlated, important significant differences do nevertheless emerge. In particular, it appears important to measure volume rather than simply the existence or non-existence of each type of disclosure. Overall, we detect that the optimal method is content analysis by text-unit rather than by sentence.
Originality/value
This paper contributes to the extant literature in forward-looking disclosure by reporting important differences among alternative content analyses. However, the decision regarding whether this should be a computerised or a manual content analysis appears not to be driven by differences in the resulting measures. Rather, the choice is the outcome of a trade-off between the time involved in setting up coding rules for computerised analysis versus the time saved undertaking the analysis itself.
Details
Keywords
Daniela Fishbein, Siddhartha Nambiar, Kendall McKenzie, Maria Mayorga, Kristen Miller, Kevin Tran, Laura Schubel, Joseph Agor, Tracy Kim and Muge Capan
Workload is a critical concept in the evaluation of performance and quality in healthcare systems, but its definition relies on the perspective (e.g. individual clinician-level vs…
Abstract
Purpose
Workload is a critical concept in the evaluation of performance and quality in healthcare systems, but its definition relies on the perspective (e.g. individual clinician-level vs unit-level workload) and type of available metrics (e.g. objective vs subjective measures). The purpose of this paper is to provide an overview of objective measures of workload associated with direct care delivery in tertiary healthcare settings, with a focus on measures that can be obtained from electronic records to inform operationalization of workload measurement.
Design/methodology/approach
Relevant papers published between January 2008 and July 2018 were identified through a search in Pubmed and Compendex databases using the Sample, Phenomenon of Interest, Design, Evaluation, Research Type framework. Identified measures were classified into four levels of workload: task, patient, clinician and unit.
Findings
Of 30 papers reviewed, 9 used task-level metrics, 14 used patient-level metrics, 7 used clinician-level metrics and 20 used unit-level metrics. Key objective measures of workload include: patient turnover (n=9), volume of patients (n=6), acuity (n=6), nurse-to-patient ratios (n=5) and direct care time (n=5). Several methods for operationalization of these metrics into measurement tools were identified.
Originality/value
This review highlights the key objective workload measures available in electronic records that can be utilized to develop an operational approach for quantifying workload. Insights gained from this review can inform the design of processes to track workload and mitigate the effects of increased workload on patient outcomes and clinician performance.
Details
Keywords
Aluska Dias Ramos de Macedo, Paula Moreira Baltar Bellemain and Carl Winsløw
The purpose of this paper is to experiment with ideas from didactical engineering (DE) in student teachers’ first experience with lesson study (LS).
Abstract
Purpose
The purpose of this paper is to experiment with ideas from didactical engineering (DE) in student teachers’ first experience with lesson study (LS).
Design/methodology/approach
This is a case study.
Findings
LS in pre-service education can be enhanced by elements from DE.
Originality/value
The idea indicated in the purpose is new and holds strong potential for the use of LS in teacher education.
Details
Keywords
Muhammad Asif, Muhammad Shahzad, Muhammad Usman Awan and Huseyin Akdogan
The growing emphasis on “managerialism” in police and the pressure to employ scientific methods of performance measurement warrants the need for a structured framework. The scope…
Abstract
Purpose
The growing emphasis on “managerialism” in police and the pressure to employ scientific methods of performance measurement warrants the need for a structured framework. The scope of police duties is large as it relates to several preventive and corrective action related to public safety and crime management. A challenge in measuring police performance is to take into consideration a range of variables that can potentially influence performance. The purpose of this paper is to provide a structured framework for measuring different facets of police efficiency, which is especially useful in managerial decision making.
Design/methodology/approach
This paper uses data envelopment analysis and discusses efficiency measurement in terms of the technical, managerial and scale efficiency, resources utilization patterns, returns-to-scale analysis and measurement of super-efficiency. The application of framework is based on the data of the police stations of Lahore, a large metropolitan city in Pakistan.
Findings
The paper shows the application of different measures of efficiency in making decisions pertaining resources allocation, prioritizing areas for improvement and identifying benchmarks for performance improvement. Different measures of efficiency are presented in the form of a structured framework.
Practical implications
Managers can use this framework to glean rich insights into different types of efficiency and sources of inefficiency. Further, a discussion of variables provided in this paper can be especially useful in determining trade-offs during the selection of inputs and outputs.
Originality/value
The key contribution of this paper is in providing a multifaceted efficiency measurement framework, that is capable of providing rich insights into the sources of inefficiency and helps scientific decision making. To the best of our knowledge, such a multifaceted approach has not been provided in previous publications.
Details