Search results
1 – 10 of over 4000Julie 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 the use of…
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
Keywords
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…
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
Keywords
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 importance…
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
Keywords
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 referral rate…
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
Keywords
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 investigate the…
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
Keywords
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…
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
Keywords
Lori J. Tucker and Peter E. Williams
The purpose of this paper is to understand the experience of three formerly abrasive leaders who improved their conduct and management strategies following a workplace…
Abstract
Purpose
The purpose of this paper is to understand the experience of three formerly abrasive leaders who improved their conduct and management strategies following a workplace intervention.
Design/methodology/approach
Narrative inquiry, a personal and collaborative research method, revealed the experience of three leaders in their shift from destructive behaviors. Concepts from adult development, specifically Kegan's constructive-development theory (CDT) and Mezirow's transformative learning theory (TL), provided a lens to better understand the leaders' personal development.
Findings
This study culminated with three co-composed narrative accounts and an analysis of narrative threads. The focus of this paper is the interpretive narrative thread analysis. The developmental experience of these three leaders included disruption, awakening and equipping.
Research limitations/implications
This study included three leaders. The experience of these leaders may not be representative of other formerly abrasive leaders.
Practical implications
This initial exploratory study contributes to CDT and TL by suggesting leader interpersonal development is an intensely emotional experience that transcends the mechanics of developmental stages. In practice, this study indicates abrasive leaders may improve their conduct and management strategies with organizational support, including supervisor intervention and specialized professionals.
Originality/value
This paper offers insight for scholars and human resource (HR) professionals on the emotionally intense experiential journey of leaders who improved their interpersonal conduct. This study introduces concepts from CDT and TL into the study of workplace psychological aggression (WPA), and it expands the limited knowledge of how HR can support positive perpetrator change.
Details
Keywords
Jennifer Bibb, David Castle and Katrina Skewes McFerran
Music therapy programs are increasingly common and necessary in mental health services. However, there is little knowledge of the key factors which influence the successful…
Abstract
Purpose
Music therapy programs are increasingly common and necessary in mental health services. However, there is little knowledge of the key factors which influence the successful implementation of new therapeutic programs. The purpose of this paper is to explore how stakeholder input influenced the implementation and sustainability of a new music therapy program in four services within a large government funded mental health department in Melbourne, Australia.
Design/methodology/approach
For a period of 12 months, two cycles of assessment, action and evaluation were conducted where data were collected through interviews with staff members, feedback from consumers and attendance in sessions.
Findings
A number of influential factors were identified as important in the successful implementation and future sustainability of the music therapy program. These included: the degree of staff support received; how the program was structured and facilitated; promotion of the program within the service; evaluation of the program; and congruence with the existing therapeutic program.
Research limitations/implications
Results suggest that successful implementation and future sustainability of a music therapy program is dependent on the flexibility of the program to the context and culture of the existing setting.
Originality/value
This is the first study to incorporate contributions from stakeholders in the implementation of a new music therapy program in a mental health service.
Details
Keywords
Colin Clarke and Lesley-Jane Eales-Reynolds
– The purpose of this paper is to examine if customer care (CC) can be directly linked to patient safety through a human factors (HF) framework.
Abstract
Purpose
The purpose of this paper is to examine if customer care (CC) can be directly linked to patient safety through a human factors (HF) framework.
Design/methodology/approach
Data from an online questionnaire, completed by a convenience healthcare worker sample (n=373), was interrogated using thematic analysis within Vincent et al.’s (1998) HF theoretical framework. This proposes seven areas affecting patient safety: institutional context, organisation and management, work environment, team factors, individual, task and patient.
Findings
Analysis identified responses addressing all framework areas. Responses (597) principally focused on work environment 40.7 per cent (n=243), organisation and management 28.8 per cent (n=172). Nevertheless, reference to other framework areas were clearly visible within the data: teams 10.2 per cent (n=61), individual 6.7 per cent (n=40), patients 6.0 per cent (n=36), tasks 4.2 per cent (n=24) and institution 3.5 per cent (n=21). Findings demonstrate congruence between CC perceptions and patient safety within a HF framework.
Research limitations/implications
The questionnaire requested participants to identify barriers to rather than CC enablers. Although this was at a single site complex organisation, it was similar to those throughout the NHS and other international health systems.
Practical implications
CC can be viewed as consonant with patient safety rather than the potentially dangerous consumerisation stance, which could ultimately compromise patient safety.
Originality/value
This work provides an original perspective on the link between CC and patient safety and has the potential to re-focus healthcare perceptions.
Details