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Article
Publication date: 1 March 2003

Julie E.M. Scott, Jill L. McKinnon and Graeme L. Harrison

This study traces the development of financial reporting in two publicly funded hospitals in New South Wales over the period 1857 to post‐1975, with particular focus on…

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Abstract

This study traces the development of financial reporting in two publicly funded hospitals in New South Wales over the period 1857 to post‐1975, with particular focus on the use of cash and accrual accounting. The historical analysis draws on process and contextual change and stakeholder theory, and uses both primary and secondary data, to describe patterns of change (and non‐change) in the hospitals’ financial reporting and to identify the social and political influences associated with such reporting. The study provides historical context for recent developments in public sector reporting and accountability in Australia, particularly the (re)introduction of accrual accounting, and provides insights into the nature of accounting change both in public sector organizations and generally.

Details

Accounting, Auditing & Accountability Journal, vol. 16 no. 1
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 1 March 1999

Allan Metz

President Bill Clinton has had many opponents and enemies, most of whom come from the political right wing. Clinton supporters contend that these opponents, throughout the…

Abstract

President Bill Clinton has had many opponents and enemies, most of whom come from the political right wing. Clinton supporters contend that these opponents, throughout the Clinton presidency, systematically have sought to undermine this president with the goal of bringing down his presidency and running him out of office; and that they have sought non‐electoral means to remove him from office, including Travelgate, the death of Deputy White House Counsel Vincent Foster, the Filegate controversy, and the Monica Lewinsky matter. This bibliography identifies these and other means by presenting citations about these individuals and organizations that have opposed Clinton. The bibliography is divided into five sections: General; “The conspiracy stream of conspiracy commerce”, a White House‐produced “report” presenting its view of a right‐wing conspiracy against the Clinton presidency; Funding; Conservative organizations; and Publishing/media. Many of the annotations note the links among these key players.

Details

Reference Services Review, vol. 27 no. 1
Type: Research Article
ISSN: 0090-7324

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Book part
Publication date: 17 October 2017

Anas Malik

Both the Austrian and Bloomington Schools emphasize the dispersal of information to the level of individual agents. An underappreciated difference is the Bloomington…

Abstract

Both the Austrian and Bloomington Schools emphasize the dispersal of information to the level of individual agents. An underappreciated difference is the Bloomington emphasis on the moral psychology of agents and its relation to covenant. Covenant refers to a habit, a sense of obligation to consider the interests of the other in decision making, and a commitment to do so that is not easily or unilaterally broken. This chapter seeks to elaborate the lineage of covenant in constituting political order and its implications for the moral psychology of agents and artisanship. This exploration raises issues of metaphysical foundations as they relate to values and to the Hobbesian–Aristotelian divide in starting points. An application to the environmental crisis, with particular reference to vested interests promoting disinformation, obfuscation, and doubt about anthropogenic climate change, suggests value in emphasizing covenant.

Details

The Austrian and Bloomington Schools of Political Economy
Type: Book
ISBN: 978-1-78714-843-7

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Book part
Publication date: 4 April 2013

Menna Demessie and Andra Gillespie

Purpose – This chapter evaluates the shift in black voter support from Mayor Adrian Fenty to Mayor Vincent Gray in the 2010 DC mayoral election. The complexities of new…

Abstract

Purpose – This chapter evaluates the shift in black voter support from Mayor Adrian Fenty to Mayor Vincent Gray in the 2010 DC mayoral election. The complexities of new black leadership are used as a theoretical framework for understanding the salience of gentrification, crossover racial appeal, campaign tactics, and policy implementation in the mayoral transition from one black candidate to another.Design/methodology/approach – This study used polling data from The Washington Post one month prior to the 2010 DC Democratic primary (The Washington Post, 2010). Using a sample of 630 respondents, multinomial logistic regression was used to measure the extent to which substantive policy positions, racial crossover appeal, and/or personal traits factor into voter preferences.Findings – The results reveal that a combination of personal, racial, and substantive factors contributed to Adrian Fenty’s defeat in 2010. The implications suggest a reexamination of the significance of symbolic representation in voter candidate preferences and the shifting complexity of black leadership in the procurement of black substantive representation.Originality/value – This chapter captures the transitional nature of black leadership in order to distinguish viable strategies for blacks to secure both elected office and black empowerment, while offering a more nuanced approach to analyzing the changing nature of the black voting calculus in the United States.

Details

21st Century Urban Race Politics: Representing Minorities as Universal Interests
Type: Book
ISBN: 978-1-78190-184-7

Book part
Publication date: 11 June 2009

Celine-Marie Pascale

Purpose – This chapter responds to interdisciplinary debates regarding studies of sex, sexuality, and gender. I briefly examine how the sex/gender paradigm of the 1960s…

Abstract

Purpose – This chapter responds to interdisciplinary debates regarding studies of sex, sexuality, and gender. I briefly examine how the sex/gender paradigm of the 1960s shaped feminist theory in the social sciences and explore two feminist frameworks that have contested the sex/gender paradigm: West and Zimmerman's “doing gender” and Butler's performativity. I situate this literature, and related debates about intersectionality, in the context of Margaret Andersen's (2005) Sociologists for Women in Society (SWS) feminist lecture.

Methodology/approach – Using empirical analyses of brief television excerpts, I develop an ethnomethodological study of practice and poststructural analysis of discourse to demonstrate how trenchant forms of cultural knowledge link together gender, sex, and sexuality.

Findings – Sex and gender function as disciplinary forces in the service of heterosexuality; consequently studies of gender that do not account for sexuality reproduce heterosexism and marginalize queer sexualities. These findings, considered in relationship to Andersen's analysis of intersectionality, illustrate both a narrow conceptualization of the field rooted to a 19th century European model and a methodological mandate that must be examined in relationship to the politics of social research.

Practical implications – A more fruitful conceptual starting point in thinking through intersectionality may be citizenship, rather than systematic exploitation of wage labor. In addition, a more full analysis of intersectionality would also require that we rethink our methodological orientations.

Originality/value of paper – The chapter illustrates some of the analytic effects and political consequences that commonsense knowledge about gender, sex, and sexuality holds for feminist scholarship and advances alternative possibilities for future feminist research.

Details

Perceiving Gender Locally, Globally, and Intersectionally
Type: Book
ISBN: 978-1-84855-753-6

Expert briefing
Publication date: 13 May 2021

Thanks to early evacuations, there were no deaths or injuries, but thousands were displaced and perhaps 10% of the 110,000 residents made homeless. Significant support was…

Article
Publication date: 16 March 2020

Nishani Edirisinghe Vincent and Robert Pinsker

Risk management is an under-explored topic in information systems (IS) research that involves complex and interrelated activities. Consequently, the authors explore the…

Abstract

Purpose

Risk management is an under-explored topic in information systems (IS) research that involves complex and interrelated activities. Consequently, the authors explore the importance of interrelated activities by examining how the maturity of one type of information technology risk management (ITRM) practice is influenced by the maturity of other types of ITRM practices. The purpose of this paper is to explore these relationships, the authors develop a model based on organizational strategy implementation theory and the COBIT framework. The model identifies four types of ITRM practices, namely, IT governance (ITG); communications; operations; and monitoring.

Design/methodology/approach

The authors use a survey methodology to collect data on senior information technology (IT) executives' perceptions on ITRM practices. The authors use an exploratory factor analysis (EFA) to identify four dimensions of ITR M practices and conduct a structural equation model to observe the associations.

Findings

The survey of senior IT executives' perceptions suggests that the maturity of ITRM practices related to ITG, communications and monitoring positively influence the maturity of operations-related ITRM practices. Further, the maturity of communications-related ITRM practices mediates the relationship between ITG and operations-related ITRM practices. The aggregate results demonstrate the inter-relatedness of ITRM practices and highlight the importance of taking a holistic view of ITRM.

Research limitations/implications

Given the content and complexity of the study, it is difficult to obtain senior executives’ responses in large firms. Therefore, this study did not use a separate sample to conduct the EFA to obtain the underlying four constructs. Also, the ITRM practices identified are perceptions. Even though the authors consider this to be a limitation, it also communicates the pressing areas that senior IT professionals are expected to focus given various external and internal pressures. This study focuses on large firms, hence, small to midsize firms are not well represented.

Practical implications

Given the demanding regulatory and financial reporting requirements and the complexity of IT, there is an increasing possibility that the accounting profession will require IT professionals to focus on operations-related ITRM practices, such as security, availability and confidentially of data and IS are closely related to internal controls. However, as this study demonstrates, the maturity of operations-related ITRM practices cannot be achieved by focusing solely on operations-related IT risks. Therefore, IT practitioners can use this study to raise awareness of the complex interrelationships among ITRM practices among managers to improve the overall ITRM practices in a firm.

Social implications

The study also shows the importance of establishing proper communication channels among various business functions with regard to ITRM. Extant IT research identifies the importance of the firm’s communication structure on various firm performance measures. For example, Krotov (2015) mentions the importance of communication in improving trust between the Chief Executive Officer and Chief Financial Officer. Firms with established communication channels have the necessary medium to educate and involve other departments with regard to the security of data. Thus, such firms are more likely to have mature risk management practices because of increased awareness of risks and preventive techniques.

Originality/value

The study contributes to ITG and risk management literature by identifying the role of monitoring-related ITRM practices on improving other areas of risk management. The study also extends the existing ITRM literature by providing an organizational strategy perspective to ITRM practices and showing how ITRM practices follow organizational strategy implementation. Further, the authors identify four underlying ITRM categories. Consequently, researchers could choose between two factors (Vincent et al., 2017) or four factors based on the level of detail required for the particular study.

Details

International Journal of Accounting & Information Management, vol. 28 no. 3
Type: Research Article
ISSN: 1834-7649

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Article
Publication date: 3 May 2013

Eileen O'Donnell, Paul D'Alton, Conor O'Malley, Finola Gill and Áine Canny

The psycho-oncology and social work services recognised that a cancer diagnosis and treatment can result in considerable emotional consequences for patients, yet the…

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Abstract

Purpose

The psycho-oncology and social work services recognised that a cancer diagnosis and treatment can result in considerable emotional consequences for patients, yet the referral rate to both services was extremely low. Only very visibly distressed patients were being referred to the service. The “Distress Thermometer” (DT), a distress screening tool, was introduced as a pilot project with day care and inpatient oncology patients of St Vincent ' s University Hospital, Dublin, in an effort to improve the identification, management and treatment of psychological distress in oncology patients. The purpose of this paper is to evaluate the effectiveness of this new intervention.

Design/methodology/approach

The Psycho-oncology service in conjunction with the Medical Social Work Department and Nursing Management at St Vincent ' s University Hospital, Dublin, initiated a Distress Education Management and Training Programme (DEMP). The initiative involved providing a training programme for oncology nursing staff and the introduction of a distress-screening tool for patients. In 1998, the DT was developed and validated for evaluation of distress (and depression) in cancer. It was adopted into recommendations made by the US National Comprehensive Cancer Network. The DT is a simple, self-report, pencil and paper measure consisting of a line with a 0-10 scale anchored at the zero point with “No distress” and at scale point ten with “Extreme distress”. Patients are given the instruction, “How distressed have you been during the past week on a scale of 0-10”? Patients indicated their level of distress with a mark on the scale. Patients scoring 4 or above were regarded as requiring intervention. The DT includes a problem checklist. The patient is asked to identify those problems from the checklist which are contributing to their score. The use of the DT was evaluated through interviews with patients and professionals.

Findings

Patients who scored four or above (38 per cent of patients), were seen by the Oncology Social Worker for psychosocial assessment and mental health triage. Patients who scored above a certain level (usually above 12/20) in the clinical range on the Hospital Anxiety and Depression scale (3 per cent) were referred to Psycho-oncology. That 38 per cent of oncology patients required intervention from a specialist service accurately reflects international findings on the rate of distress among cancer patients.

Practical implications

Assessment of cancer patients ' distress levels in a structured and planned manner with a Distress Thermometer, as recommended by best international practice, works very effectively and should be considered for all cancer out-patients This will have implications in terms of staff that will be required to manage such a service.

Originality/value

This was the first time that this internationally recognised tool was used to such an extent and to positive effect in an Irish context.

Details

International Journal of Health Care Quality Assurance, vol. 26 no. 4
Type: Research Article
ISSN: 0952-6862

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Article
Publication date: 8 May 2017

Jamie S. Walton and Simon Duff

There is little research that examines the experiences of individuals who were assessed as having a sexual preference for children. The purpose of this paper is to…

Abstract

Purpose

There is little research that examines the experiences of individuals who were assessed as having a sexual preference for children. The purpose of this paper is to investigate the lived experience of five incarcerated participants who possessed a sexual preference for either prepubescent or pubescent children and had completed an accredited programme for males convicted of sexual offences in HM Prison Service in England and Wales.

Design/methodology/approach

Semi-structured interviews were carried out and the data were analysed using the principles of an interpretative phenomenological approach.

Findings

Three recurrent themes were identified. These were: internal battle, I am always going to have these thoughts, and there is no help out there. In particular, these participants perceived that their sexual preference was relatively enduring and would require continuous management.

Practical implications

The results have implications for clinical practice and further research. Clinicians may need to think particularly creatively about their therapeutic plans and extend the parameters of desirable treatment goals for clients with sexual preferences for children.

Originality/value

To date there are very few studies that have examined the accounts of men with a sexual preference for children regarding their lived experience. Paedophilia constitutes a stable sexual preference, suggesting that convicted perpetrators with such a preference face an inherent problem. Whilst sexual urges may be regulated and arousability reduced, the underlying attraction may remain intact. In response to the lack of research in this area, the aim of this study was to investigate the lived experience of a sexual preference for children.

Details

Journal of Forensic Practice, vol. 19 no. 2
Type: Research Article
ISSN: 2050-8794

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Article
Publication date: 29 January 2020

Kathryne M. Young

The purpose of this paper is to discuss the tests the author faced in her sociolegal fieldwork on Hawaiian cockfighting, and to draw broader lessons from these tests for…

Abstract

Purpose

The purpose of this paper is to discuss the tests the author faced in her sociolegal fieldwork on Hawaiian cockfighting, and to draw broader lessons from these tests for other ethnographers of illegal organizations.

Design/methodology/approach

The author draws on six weeks of in-depth ethnographic fieldwork and interviewing.

Findings

Relational work in ethnographic fieldwork requires skills academia does not always impart – including humility, a sense of humor and patience with yourself and other people. Each test we face is a part of the ongoing process of building these relationships.

Originality/value

As ethnographers, it is sometimes considered “taboo” to tell our stories – to explain our internal and external struggles in the field. This taboo makes a certain amount of sense. After all, we are trying to understand society, not reflect on our own development as people. Yet the taboo is also a pity. For one, it is unrealistic to think that we are “mere observers” whose presence in the field does not affect it. “Scrubbing” ourselves from the field necessarily scrubs out some of our data. It also omits parts of the story that other researchers might find interesting or instructive.

Details

Journal of Organizational Ethnography, vol. 9 no. 2
Type: Research Article
ISSN: 2046-6749

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1 – 10 of over 5000