Audrey Kaplan and Stan Aronoff
Looks at why investment in the work environment is important to the success of investment in information technology. Begins by looking at the history of the use of computers in…
Abstract
Looks at why investment in the work environment is important to the success of investment in information technology. Begins by looking at the history of the use of computers in the office environment, detailing in particular how the introduction of computers has altered office practices. Goes on to discuss the productivity paradox of knowledge workers, that is the ways in which management of the office environment enables productivity to increase.
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We live in a world of constant change. Sustaining careers for those who practise the profession of managing facilities is therefore increasingly becoming a challenge. In…
Abstract
We live in a world of constant change. Sustaining careers for those who practise the profession of managing facilities is therefore increasingly becoming a challenge. In addressing the issues, we all think that we are rethinking what we do, but with so many other day‐to‐day pressures, do we really give it our best shot? This paper provides a practical tool kit in the form of series of common‐sense steps which will enable practitioners at any stage of their careers, to focus on what they have achieved. It addresses the review of skills and competencies that they have accumulated and where such skill sets can be put to use elsewhere. It also looks at the direction being taken during their career and what training may be necessary to enhance future career choices. The paper also considers the support gained from professional bodies and other networking organisations and the contribution that individuals make in return. It concludes with an examination of the consequences of inaction and the steps necessary to move forward. While the paper presents the co‐authors’ views of what the future may hold and is based on professional experience in this field, the predictions are only those of the authors.
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Office design can be a powerful agent in achieving organisational and cultural change; however, far too often office design is relegated to the side lines by supply side‐thinking…
Abstract
Office design can be a powerful agent in achieving organisational and cultural change; however, far too often office design is relegated to the side lines by supply side‐thinking in the property and construction industries (including architecture), and by ignorance and over delegation on the part of businesses. A wide gap separates supply and demand. Case studies are used to demonstrate what design has done for a handful of organisations who have been prepared to think strategically about office space in the current turbulent business environment. These case studies demonstrate that, if office space is to be used successfully to achieve business purposes, four essential factors must be in place: visionary leadership; integration of the design of the use of information technology (IT), human resources (HR), and office space; large scale user involvement in the process of change, ie change management; and, finally, systematic data collection to measure the relation between buildings and organisational purpose. With all four factors in place the gap that has been identified can be closed and a powerful managerial resource can be put purposefully to work.
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Audrey Laing and Jo Royle
This research theoretically conceptualises the notion of “third place” within the setting of chain bookshops. The widespread adoption of coffee franchises and comfortable seating…
Abstract
Purpose
This research theoretically conceptualises the notion of “third place” within the setting of chain bookshops. The widespread adoption of coffee franchises and comfortable seating has developed the bookshop as a leisurely setting. Underpinning the discussion in current retail marketing theory, the research aims to explore how the understanding of “third place” has changed with the passage of time and to examine whether chain bookshops can be called third places.
Design/methodology/approach
The methodological approach is largely qualitative, drawing upon interviews with bookshop managers with regard to their strategic aims, and using focus groups to discuss consumers' bookshop experiences. The research also draws upon quantitative data, i.e. face-to-face questionnaires and online surveys.
Findings
The research concludes that while consumer experience of chain bookshops is positive, they cannot be called a “third place” due to the lack of conversation therein. Nevertheless, an important caveat exists – the presence of an integral coffee shop encourages socialising among bookshop customers.
Research limitations/implications
The project's scope is limited to chain bookshops in the UK. Future work might look at third place or restorative provision in other retail settings or over a wider geographic spread.
Practical implications
The research has important implications and recommendations for managers of retail sites regarding the potential restorative qualities of bookshops, coffee shops and other retail environments.
Originality/value
This empirical research enhances scholarly understanding of the bookshop as a restorative space, highlighting an important advantage which traditional retailers have over internet retailers.
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Audrey A. Gramling, Arnold Schneider and Lori Shefchik Bhaskar
This study’s purpose is to examine whether providing prior consulting services influences internal auditors’ subsequent assessments when providing assurance services to assist…
Abstract
This study’s purpose is to examine whether providing prior consulting services influences internal auditors’ subsequent assessments when providing assurance services to assist management in its assessment of internal control over financial reporting. A behavioral experiment is used, with internal auditors as participants. We provide some evidence that internal auditors who perform prior consulting services are less likely than others to conclude that an identified control deficiency is a material weakness, but only when the deficiency is directly related to the prior consulting services performed. Limitations include relatively small sample sizes and manipulation check failure rates that, although consistent with several prior studies, are somewhat high. If internal auditors have provided consulting services, they may want to consider limiting the assurance services provided to management that are more directly related to their consulting services. While prior studies have examined the effects of internal auditors’ role in designing internal controls on subsequent services, this is the first study to focus on the impact of providing internal audit consulting services on subsequent assurance services.
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Innovative workplace solutions have been known as “workplace of the future”or “alternative fficing.” Today these concepts are being adopted by a cadre of forward‐thinking…
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Innovative workplace solutions have been known as “workplace of the future”or “alternative fficing.” Today these concepts are being adopted by a cadre of forward‐thinking companies of all sizes, across industries. These companies have begun to tailor their workplace to meet their particular needs. They are seeking ways to use their investments in space and technology to enable rather than inhibit progress toward their objectives. While still far from being universally embraced, these changes in workplace conceptualization and implementation are worth a closer look. This paper identifies key trends, discusses the forces driving them, debunks some myths that have arisen, outlines the potential benefits of these approaches, and discusses the need for an integrated approach to achieve successful implementation. Several examples are provided to demonstrate the appeal of workplace strategy across industries and suggest lessons that can be applied by the reader to their own unique situations. Primary workplace research conducted by the author as well as her corporate and consulting experience informs the points made throughout this article.
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Alexandra L. Ferrentino, Meghan L. Maliga, Richard A. Bernardi and Susan M. Bosco
This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in…
Abstract
This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in business-ethics and accounting’s top-40 journals this study considers research in eight accounting-ethics and public-interest journals, as well as, 34 business-ethics journals. We analyzed the contents of our 42 journals for the 25-year period between 1991 through 2015. This research documents the continued growth (Bernardi & Bean, 2007) of accounting-ethics research in both accounting-ethics and business-ethics journals. We provide data on the top-10 ethics authors in each doctoral year group, the top-50 ethics authors over the most recent 10, 20, and 25 years, and a distribution among ethics scholars for these periods. For the 25-year timeframe, our data indicate that only 665 (274) of the 5,125 accounting PhDs/DBAs (13.0% and 5.4% respectively) in Canada and the United States had authored or co-authored one (more than one) ethics article.
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Tamara Kowalczyk, Savya Rafai and Audrey Taylor
Prior research indicates that incorporating information symmetry into budgeting processes can reduce slack. This study investigates a new budgeting format, Strategic Budgeting…
Abstract
Prior research indicates that incorporating information symmetry into budgeting processes can reduce slack. This study investigates a new budgeting format, Strategic Budgeting, which incorporates information symmetry via mutual monitoring through a “group budget buffer”, or pool, that supports funding non-budgeted expenditures. Department managers must seek approval from other managers to use pooled funds. We compare this budget format to a traditional format, which does not incorporate information symmetry, and investigate differences in spending decisions among managers. The results overwhelmingly show that groups using Strategic Budgeting spent less of a budget excess than those using Traditional Budgeting. The effect of the availability of unspent funds for a subsequent year's budget was also compared, with results indicating that this factor may potentially mitigate benefits gained from information symmetry over time. This study is the first to experimentally examine the effects of this new type of budgeting technique, as compared to Traditional Budgeting, on managerial budgeting behavior.
The term “medical” will be interpreted broadly to include both basic and clinical sciences, related health fields, and some “medical” elements of biology and chemistry. A…
Abstract
The term “medical” will be interpreted broadly to include both basic and clinical sciences, related health fields, and some “medical” elements of biology and chemistry. A reference book is here defined as any book that is likely to be consulted for factual information more frequently than it will be picked up and read through in sequential order. Medical reference books have a place in public, school, college, and other non‐medical libraries as well as in the wide variety of medical libraries. All of these libraries will be considered in this column. A basic starting collection of medical material for a public library is outlined and described in an article by William and Virginia Beatty that appeared in the May, 1974, issue of American Libraries.
Audrey Gramling and Arnold Schneider
This paper aims to explore whether an internal auditor’s evaluation of internal control deficiencies are influenced by the party with primary influence over the internal audit…
Abstract
Purpose
This paper aims to explore whether an internal auditor’s evaluation of internal control deficiencies are influenced by the party with primary influence over the internal audit function and by the type of internal control deficiency.
Design/methodology/approach
A behavioral experiment is conducted with internal auditors as participants in a 2 × 2 between-subjects factorial design.
Findings
Results indicate that internal auditors are less likely to evaluate a pervasive control deficiency related to “tone at the top” as a material weakness than a process-specific control deficiency. Furthermore, internal auditors are somewhat less likely to evaluate a process-specific internal control deficiency as a material weakness when management has primary influence over the internal audit function than when the audit committee has primary influence. It is also found that the best practice of internal audit oversight (i.e., primary oversight of internal auditors by the audit committee) may lead to potential internal under-reporting of instances where the audit committee represents a material weakness in internal control.
Research limitations/implications
Limitations of this research include lack of economic consequences (e.g. future pay and job loss) associated with the internal control decisions made by the participants; less concise information provided to the participants than would generally be available to them; and lack of generalizability of the findings beyond the specific company setting and internal control scenario portrayed in the case materials.
Practical implications
Not evaluating a pervasive control deficiency related to “tone at the top” as a material weakness seems to not fully align with relevant professional guidance and can possibly result in inaccurate internal information about the quality of internal controls. Furthermore, having an internal auditor’s evaluation of a process-specific internal control deficiency influenced by the party with primary influence over the internal audit function would not appear to align with relevant professional guidance. Finally, primary oversight by the audit committee of the internal auditors may lead to potential internal under-reporting of instances where the audit committee represents a material weakness in internal controls and, thus, possible communication of inaccurate internal control information.
Originality/value
This study is the first to address whether the party with primary influence over the internal audit function influences an internal auditor’s evaluation of internal control deficiencies.