Carol Brennan and Alex Douglas
This paper sets out a process model for standard setting in local government services. It aims to show how service providers can generate standards which are more relevant to…
Abstract
This paper sets out a process model for standard setting in local government services. It aims to show how service providers can generate standards which are more relevant to their consumers yet can be achieved within the constraints faced by local councils. The model is based on results from research surveys carried out with Scottish local authorities. The research found that key stakeholders can make an important contribution to the process of setting useful standards and that these standards should be published and measured. Feedback on the performance of standards was also considered to be an important way to close the loop on a quality approach to setting standards.
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Alex Douglas, David Kirk, Carol Brennan and Arthur Ingram
This paper reports on the findings of qualitative fieldwork aimed at exploring the motives, financial implications and the perceived benefits of achieving the Investors In People…
Abstract
This paper reports on the findings of qualitative fieldwork aimed at exploring the motives, financial implications and the perceived benefits of achieving the Investors In People Standard. It examines perceptions of IIP at three different organisational levels. The research found differences between the motivation for, and perceptions of, IIP at all three levels as well as differences in the perceived benefits of the Standard. The views of senior management regarding the benefits of IIP were not generally shared at the other levels of the organisation. Indeed front‐line staff felt that IIP made little difference to them personally, the way they performed their jobs, or to the levels of satisfaction of their customers. This presents a major problem for senior management of local authority services if they are to achieve all the benefits attributed to IIP and so get beyond the “plaque on the wall”.
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Carol Brennan and Alex Douglas
Recently, the British Standards Institution (BSI) issued a new standard: BS 8600:1999 Complaints Management Systems – Guide to Design and Implementation. This standard tends to…
Abstract
Recently, the British Standards Institution (BSI) issued a new standard: BS 8600:1999 Complaints Management Systems – Guide to Design and Implementation. This standard tends to focus on those systems and procedures that organisations put into motion after a complaint has been received. However, for many customers, particularly of large organisations such as local government services, the problems begin with knowing how to gain access to the complaints system. In the public sector this visibility usually takes the form of some kind of information leaflet which should detail certain basic information that will allow customers to access the complaints system. This paper develops a framework for an effective customer complaints information leaflet and then evaluates Scottish councils’ corporate complaints information brochures against this framework to determine whether or not they meet its acceptance criteria for effectiveness. Each leaflet was evaluated against 12 points of good practice developed from both Central Government’s guidelines and the new British Standard guidelines. The results showed that although a majority of them met many of the framework criteria, a significant proportion fell well short of what would be deemed acceptable.
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Christine Domegan, Patricia McHugh, Brian Joseph Biroscak, Carol Bryant and Tanja Calis
The purpose of this paper is to show how non-linear causal modelling knowledge, already accumulated by other disciplines, is central to unravelling wicked problem scoping and…
Abstract
Purpose
The purpose of this paper is to show how non-linear causal modelling knowledge, already accumulated by other disciplines, is central to unravelling wicked problem scoping and definition in social marketing.
Design/methodology/approach
The paper is an illustrative case study approach, highlighting three real-world exemplars of causal modelling for wicked problem definition.
Findings
The findings show how the traditional linear research methods of social marketing are not sensitive enough to the dynamics and complexities of wicked problems. A shift to non-linear causal modelling techniques and methods, using interaction as the unit of analysis, provides insight and understanding into the chains of causal dependencies underlying social marketing problems.
Research limitations/implications
This research extends the application of systems thinking in social marketing through the illustration of three non-linear causal modelling techniques, namely, collective intelligence, fuzzy cognitive mapping and system dynamics modelling. Each technique has the capacity to visualise structural and behavioural properties of complex systems and identify the central interactions driving behaviour.
Practical implications
Non-linear causal modelling methods provide a robust platform for practical manifestations of collaborative-based strategic projects in social marketing, when used with participatory research, suitable for micro, meso, macro or systems wide interventions.
Originality/value
The paper identifies non-linear causality as central to wicked problem scoping identification, documentation and analysis in social marketing. This paper advances multi-causal knowledge in the social marketing paradigm by using fuzzy, collective and interpretative methods as a bridge between linear and non-linear causality in wicked problem research.
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Sarah Davidson and Carol Ireland
This study examined an individual's drug use in relation to their coping styles, personality traits and attachment style. A total of 98 participants (46 females and 52 males) took…
Abstract
This study examined an individual's drug use in relation to their coping styles, personality traits and attachment style. A total of 98 participants (46 females and 52 males) took part in the study. Analysis did not show a significant difference in insecure/ambivalent attachment in the drug‐using group. Yet, there was evidence to suggest that the drug‐using group exhibited higher levels of personality disorder traits, based only on self‐report. Individuals with more personality disorder traits had a more insecure attachment style. Participants who use drugs had a more avoidant coping style. The results are discussed with reference to previous research and the implications of the current research on attachment theory and personality disorder etiology, as well as implications for drug treatment.
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Kate Daellenbach, Ciahn Dalgliesh-Waugh and Karen A. Smith
This study aims to better understand the micro–meso–macro perspective in social marketing, through the examination of a transformative, primarily meso-level initiative aimed at…
Abstract
Purpose
This study aims to better understand the micro–meso–macro perspective in social marketing, through the examination of a transformative, primarily meso-level initiative aimed at developing more resilient communities in the face of disaster.
Design/methodology/approach
Research was oriented around two cases of community resilience planning. Relevant documents were reviewed, and a series of semi-structured interviews with the manager and advisors in an emergency management office were conducted, followed by in-depth interviews with 15 individual community participants.
Findings
The findings suggest a multilevel (micro–meso–macro) model of social change, incorporating fluid and interactive movement between the levels. In the context examined, community leaders were initially motivated to be involved due to their role, sense of altruism and curiosity. Their motivation to continue was encouraged, as misconceptions around emergency response were addressed and the value of community connections was highlighted. As planning progressed, greater involvement and empowerment resulted.
Research limitations/implications
This study is limited in its focus on two communities, and the context of emergency preparation and response. However, it contributes insights into a leading initiative designed to help build community resilience and insights into a micro–meso–macro perspective of social change.
Practical implications
The study also suggests that social marketers, when implementing a meso-level initiative, will benefit from considering multiple levels, seeking the involvement and cooperation of meso-level leaders which will help facilitate downstream change.
Originality/value
Contributing to the discussion of the micro–meso–macro levels of social marketing, this research examines disaster preparation and response – a context not frequently examined in social marketing. Findings suggest that interactive, multi-level thinking, especially considering the individual implementers of meso-level change as a “target market”, will benefit social well-being initiatives.
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Sanjaya C. Kuruppu, Markus J. Milne and Carol A. Tilt
This study aims to respond to calls for more research to understand how sustainability control systems (SCSs) feature (or do not feature) in short-term operational and long-term…
Abstract
Purpose
This study aims to respond to calls for more research to understand how sustainability control systems (SCSs) feature (or do not feature) in short-term operational and long-term strategic decision-making.
Design/methodology/approach
An in-depth case study of a large multinational organisation undertaking several rounds of sustainability reporting is presented. Data collection was extensive including 26 semi-structured interviews with a range of employees from senior management to facility employees, access to confidential reports and internal documents and attendance of company meetings, including an external stakeholder engagement meeting and the attendance of the company’s annual environmental meeting. A descriptive, analytical and explanatory analysis is performed on the case context (Pfister et al., 2022).
Findings
Simon’s (1995) levers of control framework structures our discussion. The case company has sophisticated and formalised diagnostic controls and strong belief and boundary systems. Conventional management controls and SCSs are used in short-term operational decision-making, although differences between financial imperatives and other aspects such as environmental concerns are difficult to reconcile. SCSs also provided information to justify company actions in short-term decisions that impacted stakeholders. However, SCSs played a very limited role in the long-term strategic decision. Tensions between social, environmental and economic factors are more reconcilable in the long-term strategic decision, where holistic risks and opportunities need to be fully identified. External reporting is seen in a “constraining” light (Tessier and Otley, 2012), and intentionally de-coupled from SCSs.
Originality/value
This paper responds to recent calls for rich, holistic and contextually-grounded perspectives of sustainability processes at an extractives company. The study provides novel insight into how SCSs are used (or not used) in short-term or long-term decision-making and external reporting. The paper illustrates how a large company is responding to sustainability pressures within the unique contextual setting of New Zealand. The study outlines the imitations of existing practice and provides implications for how sustainability-based internal controls can be better embedded into organisations.
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John Dumay, Charl de Villiers, James Guthrie and Pei-Chi Hsiao
The purpose of this paper is to analyse the highly cited articles published in Accounting, Auditing and Accountability Journal (AAAJ), since its inception, to answer three…
Abstract
Purpose
The purpose of this paper is to analyse the highly cited articles published in Accounting, Auditing and Accountability Journal (AAAJ), since its inception, to answer three research questions: first, how have scholarly articles published in AAAJ developed? second, what are the focus areas and characteristics of articles in AAAJ, and who are the influential authors? third, who are the emerging next generation scholars and what are the emerging research themes in AAAJ?
Design/methodology/approach
A structured literature review (SLR) was used to analyse 126 most cited classic AAAJ articles and 21 additional emerging articles published between 1988 and 2016. Traditional literature reviews can have varied results because of a lack of rigour. The SLR method allows for an examination in detail of the articles, authors, focus areas and pattern of AAAJ publishing over three decades.
Findings
The findings show increased diversity in more recent years in theories, methods, origins, focus areas, and where AAAJ articles are cited, which highlights that the interdisciplinary accounting research project is maturing and remaining true to the ideal of being inclusive.
Research limitations/implications
Within this diversity, the analyses show that AAAJ remains focussed on and presents opportunities for impactful accounting research related to social issues, including non-financial corporate reporting/disclosure, public sector accounting, corporate governance and alternative forms of accounting, audit and accountability. Additionally, there is a need for more practice-based research to address the “wicked” problems at the intersection between accounting and society.
Originality/value
This paper presents accounting researchers with an opportunity to develop insightful and publishable studies. Also, it serves as a basis for developing future research agendas in the interdisciplinary accounting field.