Search results

1 – 10 of over 3000
To view the access options for this content please click here
Book part
Publication date: 7 October 2019

Thomas G. Noland, Shawn Mauldin and Robert L. Braun

The purpose of this study is twofold. The first purpose is to inform faculty who are thinking of becoming a department head about the challenges they face if they choose…

Abstract

The purpose of this study is twofold. The first purpose is to inform faculty who are thinking of becoming a department head about the challenges they face if they choose to pursue a department head opportunity. The second purpose is to provide insight into the leadership of the accounting departments by looking at various workload aspects of department heads. The authors surveyed accounting department heads from programs with the Association to Advance Collegiate Schools of Business (AACSB) accounting accreditation, AACSB business only accreditation, and non-AACSB accreditation. Surveys were sent to 918 individuals listed as the leader of an accounting program in the 2016–2017 Hasselback Accounting Directory with 144 individuals responding (15.7% response rate). In addition to the workload of the department head in the areas of teaching, research, and service, the study analyzed the major challenges and difficulties the department head faces. The study also sought responses from survey participants on additional issues such as the benefits of AACSB accreditation and compensation.

To view the access options for this content please click here
Book part
Publication date: 29 August 2018

Paul A. Pautler

The Bureau of Economics in the Federal Trade Commission has a three-part role in the Agency and the strength of its functions changed over time depending on the…

Abstract

The Bureau of Economics in the Federal Trade Commission has a three-part role in the Agency and the strength of its functions changed over time depending on the preferences and ideology of the FTC’s leaders, developments in the field of economics, and the tenor of the times. The over-riding current role is to provide well considered, unbiased economic advice regarding antitrust and consumer protection law enforcement cases to the legal staff and the Commission. The second role, which long ago was primary, is to provide reports on investigations of various industries to the public and public officials. This role was more recently called research or “policy R&D”. A third role is to advocate for competition and markets both domestically and internationally. As a practical matter, the provision of economic advice to the FTC and to the legal staff has required that the economists wear “two hats,” helping the legal staff investigate cases and provide evidence to support law enforcement cases while also providing advice to the legal bureaus and to the Commission on which cases to pursue (thus providing “a second set of eyes” to evaluate cases). There is sometimes a tension in those functions because building a case is not the same as evaluating a case. Economists and the Bureau of Economics have provided such services to the FTC for over 100 years proving that a sub-organization can survive while playing roles that sometimes conflict. Such a life is not, however, always easy or fun.

Details

Healthcare Antitrust, Settlements, and the Federal Trade Commission
Type: Book
ISBN: 978-1-78756-599-9

Keywords

To view the access options for this content please click here
Book part
Publication date: 8 July 2014

Kwadwo N. Asare, Jane McKay-Nesbitt and Anne LeMaster-Merrick

This chapter reports on the pilot of an innovative approach to business education that was instituted at a small university in the United States. In the program, students…

Abstract

This chapter reports on the pilot of an innovative approach to business education that was instituted at a small university in the United States. In the program, students were divided into three learning cohorts. Each group was encouraged to learn as a community while taking three integrated classes. Teams competed within their cohort and cohorts competed against other cohorts. Students took introductory managerial accounting, introductory computer information systems and introductory management in the first semester and financial management, operations management and an introductory marketing course in the second semester. The program was designed to bridge the gap between theory and practice by helping students gain a better appreciation of how business functions are integrated. After the first semester, an anonymous survey revealed some useful insights that could be incorporated to enhance such programs. The structure of the program, its benefits, limitations and insights from the survey are reported in this chapter.

Details

Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-78350-851-8

Keywords

To view the access options for this content please click here
Article
Publication date: 4 May 2020

Ann Martin-Sardesai, James Guthrie and Basil P. Tucker

This paper explores the impact of contemporary calculative practices, termed “accountingisation”, on Australian accounting academics' values. Also, it seeks to understand…

Abstract

Purpose

This paper explores the impact of contemporary calculative practices, termed “accountingisation”, on Australian accounting academics' values. Also, it seeks to understand the rationale underlying the development of various university performance measurement systems (PMSs), and their implementation and evaluation.

Design/methodology/approach

A case study approach uses accounting academics' responses to an online survey and also semi-structured interviews with senior research-related leaders in a group of Australian universities. This is supplemented by document analysis. A narrative story-telling approach explores and presents the combined data observations, over the period 2010–2018, of two characters: a “typical” accounting academic and a “typical” vice-chancellor.

Findings

The study contributes to the literature on PMSs in understanding “accountingisation”, the rationale behind the development, implementation and evaluation of performance metrics by senior management and its impact on accounting academics. It juxtaposes and unpacks the complexities and nuances of PMSs and provides empirical evidence by highlighting the perceptions of both the Australian accounting academics and senior university management. The findings demonstrate a level of discontent among accounting academics in reconciling the expectations of increased “accountingisation” within university PMSs. These are juxtaposed against the views of senior university leaders who are influential in determining PMSs.

Originality/value

This paper is novel in considering the implications of “accountingisation” in a contemporary setting, focusing on accounting academics, values and individual PMSs within business schools.

Details

Accounting, Auditing & Accountability Journal, vol. 33 no. 6
Type: Research Article
ISSN: 0951-3574

Keywords

To view the access options for this content please click here
Article
Publication date: 10 August 2015

Stefan Brauckmann and Alexandra Schwarz

School leadership is considered a central agent in the implementation of “New Governance” concepts which have been introduced in Germany by means of accountability…

Abstract

Purpose

School leadership is considered a central agent in the implementation of “New Governance” concepts which have been introduced in Germany by means of accountability measures, decentralization and a growth of autonomy and competition. With the adjustment of policies, rights and duties of school leaders have changed considerably. The purpose of this paper is to contribute to leadership research by providing descriptive evidence on the relevance of specific areas of leadership activity reported by school principals and their actual priorities in terms of day-to-day workload. In particular, the authors analyze whether individually reported priorities are reflected in the actual distribution of workload in a daily routine.

Design/methodology/approach

The empirical analysis uses data collected in the German SHaRP study (“School leaders’ activities between more responsibility and more power”). Based on a sample of 153 school leaders from six German federal states the authors perform regression models to determine the association between workload in specific fields of leadership activity, individually reported relevance of management tasks and systemic and contextual conditions at school.

Findings

As expected, organizational and personnel management and development are stated to be most important for leadership activity. These priorities are not at least reflected in the observed distribution of workload over fields of activity. Rather, a vast amount of time – as far as it is not absorbed by lessons – is spent on administrative tasks. A shift of workload from teaching responsibilities to governmental tasks is mainly achieved by longer working hours and appears to depend primarily on the system context.

Research limitations/implications

The results highlight the relevance of organizational skills and the need to develop conceptual foundations for strategic leadership at schools. Further research should focus not only on the contextual setting and system characteristics, but on the interplay of contextual characteristics and leadership strategies. In times of increasing budgetary constraints leadership research needs to consider outcome measures in terms of quality of schooling to identify determinants of effective leadership.

Originality/value

The paper contributes to leadership research by a quantitative analysis of the individually reported relevance of organizational, curricular and human resources management and development for leadership activity. The authors provide descriptive evidence on a significant gap between these claims and reality in terms of actual day-to-day workload.

Details

International Journal of Educational Management, vol. 29 no. 6
Type: Research Article
ISSN: 0951-354X

Keywords

To view the access options for this content please click here
Book part
Publication date: 30 December 2004

Jean L. Dyer

Each of the four objectives can be applied within the military training environment. Military training often requires that soldiers achieve specific levels of performance…

Abstract

Each of the four objectives can be applied within the military training environment. Military training often requires that soldiers achieve specific levels of performance or proficiency in each phase of training. For example, training courses impose entrance and graduation criteria, and awards are given for excellence in military performance. Frequently, training devices, training media, and training evaluators or observers also directly support the need to diagnose performance strengths and weaknesses. Training measures may be used as indices of performance, and to indicate the need for additional or remedial training.

Details

The Science and Simulation of Human Performance
Type: Book
ISBN: 978-1-84950-296-2

To view the access options for this content please click here
Article
Publication date: 28 October 2014

Guangyou Liu and Xiaohui Wang

This paper aims to investigate the relationship between ethical leadership and Ba Ling (霸凌) perceived by Certified Public Accounting (CPA) interns, and the influence of

Abstract

Purpose

This paper aims to investigate the relationship between ethical leadership and Ba Ling (霸凌) perceived by Certified Public Accounting (CPA) interns, and the influence of gender factor of leaders and followers on the relation. Moreover, Workplace Ba-Ling (职场霸凌, a derivation of workplace bullying) as a new conceptual idea, specifically extracted from Chinese context, is first taken into consideration.

Design/methodology/approach

This research is based on the questionnaire responses of accounting interns enrolled in a university-CPA firms cooperative education programs, and the classical Ethical Leadership Scale and Negative Acts Questionnaire were applied in the survey to get empirical results.

Findings

The empirical results reveal the fact that ethical leadership of the audit project teams is negatively related to workplace bullying perceived by the accounting interns working in the CPA firms. No significant impacts were found of the gender factor on workplace bullying and ethical leadership; however, the further breakdown of the gender factor into the four dimensions of the leader – follower gender differences lead to the significant difference of ethical leadership among the four redefined gender difference groups. The ranking order in terms of ethical leadership further proves that female leaders tend to show higher ethicality than male ones.

Research limitations/implications

As public accounting industry has acted an important role throughout the drastic Chinese economic growth of more than three recent decades, this paper provides knowledge of the gender-differentiated relationship between ethical leadership and workplace bullying, which implies serious concerns to be given in the varied business and workplace contexts in China and other emerging economies.

Originality/value

There has been an increasing literature trend discussing workplace bully in Western business studies; however, rarely has existing literature addresses this kind of issue in the emerging economies like China, where workplace ethics has become a commonly criticized concern with the fast economic growth in recent decades. Additionally, this paper proposes the new Chinese term of Ba Ling corresponding with the Western workplace bullying.

Details

Chinese Management Studies, vol. 8 no. 4
Type: Research Article
ISSN: 1750-614X

Keywords

To view the access options for this content please click here
Article
Publication date: 1 August 1965

PROGRAMME Evaluation and Review Technique, familiarly known as PERT, is a vital subject which is growing rapidly. Recognition of this drew an interested audience to a…

Abstract

PROGRAMME Evaluation and Review Technique, familiarly known as PERT, is a vital subject which is growing rapidly. Recognition of this drew an interested audience to a symposium at Keele University on July 13, when 14 companies contributed papers on different aspects of critical path‐planning techniques and their experience as users in such disparate fields as shipbuilding, aviation, nuclear and civil engineering, the chemical and electrical industries, and management consultancy.

Details

Work Study, vol. 14 no. 8
Type: Research Article
ISSN: 0043-8022

To view the access options for this content please click here
Book part
Publication date: 7 October 2019

Abstract

Details

Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-78973-394-5

To view the access options for this content please click here
Book part
Publication date: 8 April 2005

Petri Suomala

The essential investments in new product development (NPD) made by industrial companies entail effective management of NPD activities. In this context, performance…

Abstract

The essential investments in new product development (NPD) made by industrial companies entail effective management of NPD activities. In this context, performance measurement is one of the means that can be employed in the pursuit of effectiveness.

Details

Managing Product Innovation
Type: Book
ISBN: 978-1-84950-311-2

1 – 10 of over 3000