Traces how solicitors Pannone March Pearson became the first firm to be accredited BS5750 Part 2 certification, through an interview with one of the firm′s corporate divisional…
Abstract
Traces how solicitors Pannone March Pearson became the first firm to be accredited BS5750 Part 2 certification, through an interview with one of the firm′s corporate divisional partners. Describes the implementation process and the main problems encountered, as well as the benefits arising from implementation.
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A study of the published statements of Australian school administrators revealed that two distinctive configurations of power and service relationships are projected in their…
Abstract
A study of the published statements of Australian school administrators revealed that two distinctive configurations of power and service relationships are projected in their publically presented images of state school administration as it relates to government and the public. A previous Traditional Centralist‐Unity configuration is now being replaced by an Emergent Devolution‐Diversity conformation. Analysis was directed to (a) understanding the significance of the two images in terms of their function as public communications, and (b) accounting for the shift in the imagery in the light of pressures for change, the way administrators are interpreting change as turbulence, and the projection of counter images incorporating critiques of government school systems. To help organise analysis, it was assumed that images of system administration have the potential to communicate: 1. information, 2. explanation, 3. judgements and value positions, 4. statements designed to advance sectional interests, and 5. themes and persuasive symbols. It was also assumed that the shift in the public images of administrators may be studied in the way their images relate to three basic sources of administrative tension: tensions which arise from problems of meaning, problems of aspiration, and problems of practice.
Did a set of examiner's reports written on educational theses subscribe to a common view of critical thinking? An analysis indicated that an idealized style of critical thinking…
Abstract
Did a set of examiner's reports written on educational theses subscribe to a common view of critical thinking? An analysis indicated that an idealized style of critical thinking was embodied in examiners' comments, one which combined the imagery of detached rationality with the imagery of imaginative insight. This functional definition, applied for the purpose of assessment, appears to represent a mixture of assumptions taken from traditional and emergent research traditions in educational administration. It is conjectured that this functional definition may represent a negotiated meaning, arrived at in the light of conflicting intellectual and cultural pressures experienced in the academic study of educational administration.
To improve the capabilities of senior leadership and operational personnel to recognize internal and external changes that are, and will, impact the success of the organization.
Abstract
Purpose
To improve the capabilities of senior leadership and operational personnel to recognize internal and external changes that are, and will, impact the success of the organization.
Design/methodology/approach
Observation, surveys, interviews and measurements.
Findings
All organizations go through specific and measurable stages of value to their stakeholders, associates, departmental managers, and customers. This shift is driven by external environmental change more than changes internally.
Practical implications
Organizational members will be better able to recognize and measure change to determine what resources are required to reinvent the entity.
Originality/value
This is a completely new model based on earlier works of organizational life cycles. The paper segments the five distinct stages to better align leaders' and associates' planning capabilities.
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The purpose of this paper is to discuss how leaders can benefit from better contingency planning.
Abstract
Purpose
The purpose of this paper is to discuss how leaders can benefit from better contingency planning.
Design/methodology/approach
This paper is a viewpoint from an acclaimed organizational advisor and specialist in strategic planning.
Findings
The paper gives examples of good and bad contingency planning, and offers advice on how to put together a plan.
Practical implications
This paper will help managers develop and implement better strategic contingency plans.
Originality/value
This paper will be very useful for practitioners wanting to learn about contingency planning, or considering whether to write a plan or not. It gives clear step‐by‐step instructions, and uses well‐known examples from practice.
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The unsatisfactory state of the law with regard to prosecutions for impoverished milk has been further exemplified in a series of prosecutions at Oldham. Three farmers were…
Abstract
The unsatisfactory state of the law with regard to prosecutions for impoverished milk has been further exemplified in a series of prosecutions at Oldham. Three farmers were summoned for having sold milk “ not of the nature, substance and quality demanded by the purchaser,” and the evidence produced showed that the milk in each case was not only deficient as compared with the standard set by the Board of Agriculture, but even more deficient when compared with mixed samples taken at the farm. The Deputy Town Clerk, who conducted the prosecution, pointed out that the case of Wilkinson v. Clark clearly showed that the Inspectors were justified in going to the farm for a second sample, if the second was comparable with the first, and were entitled to rely on the Public Analyst's certificate for both samples. He argued that, in view of the enhanced price of milk, it was very necessary that the purchaser should be adequately protected and that he should obtain what he paid for — pure unadulterated milk. The defence in the first case was a denial of the milk having been tampered with, it being sold “ as it came from the cow.” Results of experiments at the Yorkshire College for Agricultural Education were quoted to show that wide variations in the quality of the milk might occur for which the farmer ought not to be held responsible. In the present case it was admitted that one of the cows was not milking satisfactorily, and had a “ hard udder.” The milk from this cow when examined closely, was stated in the defendant's evidence to be “ more like water.” This had only been found out on the morning when the first sample had gone into the churn for sale. The Bench, after consultation, expressed themselves satisfied that the milk had not been tampered with, and dismissed the summons.
Melis Attar and Aleem Abdul-Kareem
The prevalence of crises is a real phenomenon that demands proper planning and implementation of measures to preempt and curb its consequences on both national economies and…
Abstract
The prevalence of crises is a real phenomenon that demands proper planning and implementation of measures to preempt and curb its consequences on both national economies and business operations. Crisis is one of the concepts that cannot be overlooked, pervasive in nature, and does not necessarily denote negativity. Crisis is no longer an unusual, arbitrary, or minor characteristic of today's business environment. As far as the business environment continues to be volatile and unpredictable, it is unlikely that business organizations would be free from crises. Crises are noted to be a vital part of a business context and can serve as an avenue for positive change and creativity if the right tools and techniques are employed to properly manage them. On the other hand, crises can jeopardize the continued existence of the organization and obstruct the achievement of its goals. Thus, the debilitating ramifications of crises on business growth, survival and overall success calls for adoption of sustainable crisis management approaches in this new business world order that is framed by Industry 5.0, digitalization, and green business practices. The primary purpose of this article is to establish how modern crisis management methods could lead to sustainable organizational development. The current study departs from existing studies in the literature by systematically presenting methods to anticipate, solve, and transform business crises into advantage. The chapter also throws light on how organizations should manage business crises that may well be accelerated by Industry 5.0 and its components; digitalization and sustainable development.
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Since our last observations on this topic, several articles have appeared in different newspapers commenting upon our arguments and proposals. Several writers seem to hold…
Abstract
Since our last observations on this topic, several articles have appeared in different newspapers commenting upon our arguments and proposals. Several writers seem to hold unnecessarily strong views, and are assiduous in bringing forward the old argument that local option in the matter of rating will defeat the movement in favour of the adoption of the Acts by the ratepayers in many districts, but especially in London. It is well known to every student of the public library movement, that nothing has retarded its progress so much as the compulsory public plébiscite of citizens. Whether this was accomplished by means of public meetings or voting papers, the result was invariably the same, only a very small proportion of voters took the trouble to vote. We cannot see, therefore, that any particular consideration is due to their views on the subject, and especially in London, with such lamentable examples of utter lack of public spirit as have been presented, time after time, by places like Paddington, Marylebone, Islington, and St. Pancras. The most of this argument as regards London, the sole remaining stronghold of the plebiscite where large and populous areas are concerned, is very much nullified by the fact that a Bill has been prepared by the Library Association, and will probably be introduced by Lord Windsor, in which the power of adopting the Acts is transferred to the Local Authority. We cannot regard seriously the argument that local option in rating will hinder further progress, since it is perfectly notorious to everyone that it is nothing but the Parliamentary limitation on the amount of the Library Rate which stifles every movement designed to strengthen, extend, and popularize our Public Libraries. In our next issue we hope to be able to print a tabular view of the progress of the Library movement, which will prove pretty conclusively the increased rate of growth since the power of adoption was given to the Local Authorities. Meanwhile we publish another contribution on the general question by a well‐known and capable librarian of much experience.
Rowena Sinclair and Carolyn J. Cordery
This commissioned paper reviews literature outlining reasons for a perceived gap between academics and standard setters as policy makers. The aim of this paper is to emphasise how…
Abstract
Purpose
This commissioned paper reviews literature outlining reasons for a perceived gap between academics and standard setters as policy makers. The aim of this paper is to emphasise how academics and standard setters can collaborate on accounting and audit research and assist standard setters to act in the public interest.
Design/methodology/approach
The approach is primarily a literature and document review of relevant issues, summarising New Zealand’s standard setting arrangements, providing examples of successful policy-changing research, and making recommendations on future research topics.
Findings
Despite the long-held views of a gap between academic researchers and standard setters, increasingly standard setters utilise research and request input from academics in their deliberations. Standard setters can increase the likelihood of relevant research by promoting critical issues for research and connecting their practitioner networks with academics. Academics can bridge the gap by selecting topics of mutual interest and by communicating their findings extensively and well.
Practical implications
Increasing collaboration should lead to better accounting and audit standards.
Originality/value
This paper highlights matters of concern in the New Zealand standard setting environment where there is a strategic objective to undertake research.
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This paper explores the value of financial statement auditing in the public sector. The study applies theory about auditing from the private sector as well as the public sector to…
Abstract
This paper explores the value of financial statement auditing in the public sector. The study applies theory about auditing from the private sector as well as the public sector to explore ways in which public sector auditing can be expected to be valuable. It shows that there are a number of complementary explanations that can be applied to examine the value of public audit, including agency, signaling, insurance, management control, governance and confirmation explanations. The evidence from research and history is generally consistent with the agency and management control explanations. There is some support for the signaling and insurance explanations, while research evidence suggests that governance has differing impact in the public sector compared to the private. The confirmation hypothesis is also potentially relevant. Reviewing the history of the development of public sector auditing functions shows that at least some developments were consistent with explanations such as agency theory and management control. Auditing in the public sector is an area where more research is valuable. The paper concludes with a discussion of issues for further investigation.