Steve Berkman, Nancy Z. Boswell, Franz H. Brüner, Mark Gough, John T. McCormick, Peter Egens Pedersen, Jose Ugaz and Stephen Zimmermann
The purpose of this paper is to offer anti‐corruption experts' personal assessments of the progress international organizations have made in fighting corruption.
Abstract
Purpose
The purpose of this paper is to offer anti‐corruption experts' personal assessments of the progress international organizations have made in fighting corruption.
Design/methodology/approach
This paper contains a survey of the viewpoints of a number of anti‐corruption experts who themselves are current or former staff of international organizations, or who – from their positions within the private sector or in non‐governmental organizations – are able to offer a unique and distanced perspective on the key corruption‐related issues and challenges facing international organizations today.
Findings
It is agreed that international organizations today are at a cross‐roads in their individual and collective fight against corruption. International organizations must weather the corruption scandals that have recently plagued several organizations, and must confront the question of whether their staffs, boards, and member governments indeed have the ability, will, and commitment to fight corruption. To address these challenges, international organizations must adopt proactive investigative strategies when combating corruption, seek greater cooperation with each other, and must ensure that their respective investigation units have the necessary resources and independence to effectively detect, investigate, and prevent corruption.
Originality/value
The paper offers a realistic prognosis on the future of the anti‐corruption movement within and among international organizations.
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Knight's Industrial Law Reports goes into a new style and format as Managerial Law This issue of KILR is restyled Managerial Law and it now appears on a continuous updating basis…
Abstract
Knight's Industrial Law Reports goes into a new style and format as Managerial Law This issue of KILR is restyled Managerial Law and it now appears on a continuous updating basis rather than as a monthly routine affair.
Alison Leary, Robert Cook, Sarahjane Jones, Mark Radford, Judtih Smith, Malcolm Gough and Geoffrey Punshon
Incident reporting systems are commonly deployed in healthcare but resulting datasets are largely warehoused. This study explores if intelligence from such datasets could be used…
Abstract
Purpose
Incident reporting systems are commonly deployed in healthcare but resulting datasets are largely warehoused. This study explores if intelligence from such datasets could be used to improve quality, efficiency, and safety.
Design/methodology/approach
Incident reporting data recorded in one NHS acute Trust was mined for insight (n = 133,893 April 2005–July 2016 across 201 fields, 26,912,493 items). An a priori dataset was overlaid consisting of staffing, vital signs, and national safety indicators such as falls. Analysis was primarily nonlinear statistical approaches using Mathematica V11.
Findings
The organization developed a deeper understanding of the use of incident reporting systems both in terms of usability and possible reflection of culture. Signals emerged which focused areas of improvement or risk. An example of this is a deeper understanding of the timing and staffing levels associated with falls. Insight into the nature and grading of reporting was also gained.
Practical implications
Healthcare incident reporting data is underused and with a small amount of analysis can provide real insight and application to patient safety.
Originality/value
This study shows that insight can be gained by mining incident reporting datasets, particularly when integrated with other routinely collected data.
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The purpose of this paper is to examine two significant political advertising campaigns which used the “It’s Time” slogan and to reflect on how these related to official, popular…
Abstract
Purpose
The purpose of this paper is to examine two significant political advertising campaigns which used the “It’s Time” slogan and to reflect on how these related to official, popular and commercial nationalism in Australia. The paper is primarily concerned with two main issues: identifying and examining the variety of images of Australia in two key television advertisements, and exploring the methods by which advertising agencies created positive images of Australia and Australians in the two campaigns. It specifically highlights the significance of the “It’s Time” campaign, which is relevant for scholars and advertisers seeking to understand effective political communication.
Design/methodology/approach
This paper examines television advertisements by using semiotics as the principal methodology. The research methodology devised for the advertisements consists of two main components: a shot combination analysis, also known as a shot-by-shot analysis, and a semiological reading of the visual and acoustic channels of the advertisement.
Findings
This paper examines the use of commercial nationalism in television advertising. As one of many social and cultural influences, advertisements assist the individual in understanding their notion of themselves and their relationship with the wider community – be it local, national, regional or global. The primary focus of this research is the phenomenon of commercial nationalism – the adoption of national signifiers in the marketplace. However, by examining the more general discourse on nationalism, particularly the voice of official nationalism – the promotion of nationalism by the nation-state (or those aspiring to power), the symbiotic relationship between these two complementary brands of nationalism is explored.
Originality/value
The methodology adopted for analysing the two political advertising campaigns offers conceptual and practical value. It provides a consistent set of terms and concepts for further research to build upon. The paper provides insights for the marketing or examination of advertising campaigns. The paper demonstrates the power of market research to inform a framing strategy for a political campaign. The paper contributes to the body of knowledge in this area and thus society’s understanding of these important periods in the nation’s history. In particular, the paper provides an exploration into the “It’s Time” campaign and how it mobilised a broader cultural awakening to engineer success at the ballot box in 1972. The two case studies examined in this paper are relevant to political scientists and media and communication scholars.
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Adriana Tiron-Tudor and Widad Atena Faragalla
This study aims to explore intersectional gender inequalities that exist in accounting organizations.
Abstract
Purpose
This study aims to explore intersectional gender inequalities that exist in accounting organizations.
Design/methodology/approach
A review of the literature, covering the period from 1990 to 2020, assesses the intersectionality of professional and social factors that shape inequalities in women’s professional accounting careers.
Findings
This study presents the complex facets of women’s inequality in gendered accounting organizations. The results reveal that inequity persists in accounting organizations despite organizational changes. The findings highlight the relevance of further research in gendered organizations to capture the intersectionality of gender with other forms of inequality.
Practical implications
This review informs professional organizations, accountants and company managers about the persistence of gender concerns in the accountancy profession in the last 30 years, despite stated accounting profession commitments to achieve gender equality, as promoted by United Nations Sustainable Development Goals. Moreover, some possible solutions are proposed.
Originality/value
This study focuses on a complex and challenging issue, contributing to the literature by extending classical narrative literature. This study presents a structured view of the various intersections of professional and social characteristics that created inequalities and the suggested solutions.
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Alec Snobel samples service with its roots in ancient history
ACCORDING to the Directory of Libraries in the United States and Canada, there are about 4,500 libraries of a more or less public character in those two countries. The Literary…
Abstract
ACCORDING to the Directory of Libraries in the United States and Canada, there are about 4,500 libraries of a more or less public character in those two countries. The Literary Year‐book, Clegg's Directory, and other authorities, furnish the information that at least 2,000 public libraries exist in the United Kingdom. Allowing 10,000 more for the rest of the world, we get a total of 16,500 libraries. Deducting three‐fourths of this number as representing libraries of the smallest and most poverty‐stricken or special kind, we obtain 4,000 institutions capable of supporting professional literature of all forms. A sanguine librarian might be induced by these figures to launch out in authorship, certain of his market, and might even be prone to disregard the warning that not more than about one‐tenth of these 4,000 libraries are to be depended upon as possible purchasers.
The Food and Drugs Bill introduced by the Government affords an excellent illustration of the fact that repressive legislative enactments in regard to adulteration must always be…
Abstract
The Food and Drugs Bill introduced by the Government affords an excellent illustration of the fact that repressive legislative enactments in regard to adulteration must always be of such a nature that, while they give a certain degree and a certain kind of protection to the public, they can never be expected to supply a sufficiently real and effective insurance against adulteration and against the palming off of inferior goods, nor an adequate and satisfactory protection to the producer and vendor of superior articles. In this country, at any rate, legislation on the adulteration question has always been, and probably will always be of a somewhat weak and patchy character, with the defects inevitably resulting from more or less futile attempts to conciliate a variety of conflicting interests. The Bill as it stands, for instance, fails to deal in any way satisfactorily with the subject of preservatives, and, if passed in its present form, will give the force of law to the standards of Somerset House—standards which must of necessity be low and the general acceptance of which must tend to reduce the quality of foods and drugs to the same dead‐level of extreme inferiority. The ludicrous laissez faire report of the Beer Materials Committee—whose authors see no reason to interfere with the unrestricted sale of the products of the “ free mash tun,” or, more properly speaking, of the free adulteration tun—affords a further instance of what is to be expected at present and for many years to come as the result of governmental travail and official meditations. Public feeling is developing in reference to these matters. There is a growing demand for some system of effective insurance, official or non‐official, based on common‐sense and common honesty ; and it is on account of the plain necessity that the quibbles and futilities attaching to repressive legislation shall by some means be brushed aside that we have come to believe in the power and the value of the system of Control, and that we advocate its general acceptance. The attitude and the policy of the INTERNATIONAL COMMISSION ON ADULTERATION, of the BRITISH FOOD JOURNAL, and of the BRITISH ANALYTICAL CONTROL, are in all respects identical with regard to adulteration questions; and in answer to the observations and suggestions which have been put forward since the introduction of the Control System in England, it may be well once more to state that nothing will meet with the approbation or support of the Control which is not pure, genuine, and good in the strictest sense of these terms. Those applicants and critics whom it may concern may with advantage take notice of the fact that under no circumstances will approval be given to such articles as substitute beers, separated milks, coppered vegetables, dyed sugars, foods treated with chemical preservatives, or, in fact, to any food or drug which cannot be regarded as in every respect free from any adulterant, and free from any suspicion of sophistication or inferiority. The supply of such articles as those referred to, which is left more or less unfettered by the cumbrous machinery of the law, as well as the sale of those adulterated goods with which the law can more easily deal, can only be adequately held in check by the application of a strong system of Control to justify approbation, providing, as this does, the only effective form of insurance which up to the present has been devised.
The reproduction conditions of capitalism are hard to specify, the phrase itself being too abstract to be meaningful. Another way to find the specific distinguishing features of…
Abstract
The reproduction conditions of capitalism are hard to specify, the phrase itself being too abstract to be meaningful. Another way to find the specific distinguishing features of capitalist reproduction conditions is to seek the same conditions in a socialist economy. Socialists will tend to want a more comprehensive welfare state, but the lack of a welfare state will not mean that the economy is not socialist. Reproduction conditions of both types of economy would be very similar, the reproduction of labour power being achieved by a variety of arrangements either more or less harsh, or more or less comprehensive, without damaging the economy. The welfare state is seen as a desirable feature of socialism in its own right, rather than because of its economic contribution.
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The purpose of this paper is to explore the dynamics in the relationship between tax practitioners and their tax clients, to understand how tax practitioners reconcile competing…
Abstract
Purpose
The purpose of this paper is to explore the dynamics in the relationship between tax practitioners and their tax clients, to understand how tax practitioners reconcile competing logics in their tax work.
Design/methodology/approach
This research adopts a qualitative approach in which semi-structured interviews are conducted with 68 tax practitioners across 11 countries, allowing for the examination of an in-depth personal perspective on tax practitioners’ relationships with their clients.
Findings
Using a Bourdieusian frame, I find that long-term client relationships built on trust and shared values, as moderated by risk appetite and cultural markers, can enable tax practitioners to reconcile competing logics in their advisory work.
Practical implications
The research findings presented reflect the way in which tax practitioners navigate, build up and maintain long-term relationships with their clients. The findings are highly relevant for regulators as my research shows that clients share a similar tax risk appetite with their tax advisor, thus this can assist regulators in curbing tax non-compliance and in identifying more tax-aggressive tax practitioners and taxpayers.
Originality/value
Previous studies (Carter and Spence, 2014; Harber and Willows, 2022) have examined the tension between commercial and other professional logics among senior accountants working in Big 4 firms. I extend and deepen this work to tax practitioners, drawing on a substantial corpus of interviews to examine the role of the client relationship in explaining the heterogeneity of the field. These findings add to the understanding of client agency and to the subtleties of professional relationships within the tax domain.