Search results

This paper aims to investigate the consequences of the coercive regulations for performance measurement and comparability that strengthened regional health authority’s control over organizations’ activities on management accountants’ relationship with clinician managers, who are the recipients of accounting information for decisional processes in health-care organizations. To achieve this aim, the research focuses on management accountants’ perception of their role and whether they perceive role conflict and role ambiguity.

A case study was undertaken in a public university hospital in the Emilia-Romagna region, Italy; 9 management accountants and 11 clinician managers were interviewed and secondary data analyzed.

Management accountants show low capabilities to support clinician managers’ decisional processes. Following the enactment of regulations, management accountants perform their role with a primary focus on functional responsibility. The focus on the provision of information to address regulations influenced management accountants’ capability to act as business partners in the organization. Because of the conflicting information needs from regulations and clinician managers, management accountants experience role conflict and ambiguity.

The paper has implications for policymakers, underlining the consequences of strict regulations on management accountants’ role. It also emphasizes the importance of revising accounting techniques to satisfy both regional requirements and clinician managers’ needs for decision-making.

The article contributes to knowledge related to the role of management accountants in health care. It explores, in particular, the consequences of coercive regulations in health-care organizations, adding knowledge to a field that remains quite unexplored.

This study aims to evaluate the effectiveness of the government-incentivised i-Ready programme in alleviating youth unemployment in terms of the transition from education to the labour force market.

Focus group discussions are conducted to reveal the perceptions and experiences of the apprentices in the i-Ready programme. The SWOT (strengths, weaknesses, opportunities and threats) analysis framework is used to evaluate the effectiveness of the i-Ready apprenticeship model in building a future-ready human capital.

The study found that the JobCentre agency utilises online recruitment technology and proactively promotes work-based training in the public and private sectors. However, the apprenticeship still needs to improve programme coordination and provide an inclusive regulatory framework. The study also discovered that internships could enhance in-demand skills training and establish apprentices as a crisis-recovery workforce.

The findings are based on a small-scale focus group study and represent the current state of the i-Ready programme. Future research integrating data from multiple stakeholders is recommended to provide a more thorough picture.

In terms of efficacy, the findings indicate that i-Ready has made significant contributions to local employment and, with certain modifications, is on the correct route to producing future-ready youth.

To date, there has been no research on the effectiveness of the national i-Ready programme system as a strategy that may help alleviate Brunei's youth unemployment crisis.

This paper aims to explore the biodiversity and threatened species extinction reporting of 54 biodiversity-indexed companies on the Indonesia Stock Exchange (IDX). The primary objectives are to explore the rhetoric of biodiversity disclosure as a practice of virtue ethics and to identify instances of emancipatory extinction accounts on the International Union for Conservation of Nature (IUCN) Red List.

The research sample comprised 54 biodiversity-indexed companies on the IDX. A content analysis of the narrative text of their annual and sustainability reports for 2020 was conducted to discern the rhetoric of biodiversity disclosure as an ethical practice using Aristotle’s rhetoric (ethos, logos and pathos). The identification of extinction accounts listed on the IUCN Red List was conducted based on criteria established in the conceptual framework of Atkins and Maroun (2018).

All 54 companies used ethos, logos and pathos in their biodiversity disclosure as a virtuous practice. These disclosures improve the tone of corporate communications and enhance accountability and transparency. Low-profile companies showed a greater propensity for reporting biodiversity disclosures compared to high-profile companies. Additionally, the authors identified 14 companies informing extinction accounts that qualify as emancipatory accounts, with high-profile companies disclosing extinction more frequently than low-profile ones. Emancipatory accounting highlighted species such as turtles, orangutans, elephants, rhinos, turtles and medicinal plants. These accounts are intended as a form of accountability to the species.

The limitation of this research is the observation of annual reports in one period. Future studies can add more observation periods to see the consistency of companies in disclosing biodiversity and extinction.

Companies can adopt the rhetorical strategy of ethos, logos and pathos in disclosing their biodiversity. For policymakers, it is important to establish regulations to encourage companies to disclose biodiversity. The implications for accountants, to contribute more to biodiversity and extinction reporting, considering that previously sustainability accounting reporting was mostly carried out by nonaccountants.

Regarding social implications, emancipatory accounts aimed at preventing the extinction of animals such as birds, orangutans and rhinos will have significant social and natural impacts.

This research represents the first use of Aristotelian rhetoric and virtue to understand biodiversity disclosure as virtue rhetoric and extinction disclosure as emancipatory accounting. This rhetoric is a benevolent persuasion tool that can shape the audience’s thinking and behavior in a more ethical manner concerning biodiversity issues. It provides evidence of the role of accounting as a social and moral practice, which is particularly relevant in the face of a complex reality and increasing concerns, notably regarding the threat of biodiversity loss and extinction.

The purpose of the study is to highlights the conceptual and scientific knowledge regarding bioavailability of food bioactive components which is essential for the thorough understanding of their role in disease prevention and factors that limit their absorption.

Nutrikinetics is an extended version of pharmacokinetics that is used for studying the bioavailability and bioaccessibility of components through different techniques such as metabolic profiling, multi-level data analysis and population-based modeling.

There are different phases of nutrikinetics study of the bioactive components. The initial stage of nutrikinetics is starting from simplest in-vitro assay which is applicable in the early stage of functional foods development. Thereafter, the next stage of nutrikinetics studies are related to human intervention studies as designed by European Food Safety Authority. The aim of such studies are to develop dose-exposure and exposure response study of a bioactive component.

This paper will enlighten the concept of nutrikinetics, its requirement and the future perspectives of nutrikinetics study including long-term efficacy studies and multi-compartmental analysis of the different bioactive components.

The purpose of this paper is to account for a ten-year experience with the European Foundation for Quality Management (EFQM) Excellence Model implemented in the Trento Healthcare Trust.

Since 2000, the EFQM Excellence Model provided an overarching framework to streamline business process governance, to support and improve its enablers and results. From 2000 to 2009, staff performed four internal (self) and four external EFQM-based assessments that provided guidance for an integrated management system. Over the years, key controls and assurances improved service quality through business planning, learning and practice cycles.

Rising assessment ratings and improving results characterized the journey. The average self-assessment score (on a 1,000 points scale) was 290 in 2001, which increased to 610 in 2008. Since 2006, the Trust has been Recognized for Excellence (four stars). The organization improved significantly on customer satisfaction, people results and key service delivery and outcomes.

The EFQM Model can act as an effective tool to meet governance demands and promote system-level results. The approach to integrated governance discussed here may support similar change processes in comparable organizations.

The paper describes a unique experience when implementing EFQM within a large Italian healthcare system, which had a broader reach and lasted longer than any experience in Italian healthcare.