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Article
Publication date: 1 February 2002

Finn Olesen

538

Abstract

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Journal of Economic Studies, vol. 29 no. 1
Type: Research Article
ISSN: 0144-3585

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Article
Publication date: 6 February 2009

Steven D. Brown, Harry Daniels, Anne Edwards, Jane Leadbetter, Deirdre Martin, David Middleton, Paul Warmington, Apostol Apostolov and Anna Popova

The purpose of this paper is to describe the problem of achieving “organizational justice” for children within integrated children's services. Justice is understood, following…

471

Abstract

Purpose

The purpose of this paper is to describe the problem of achieving “organizational justice” for children within integrated children's services. Justice is understood, following Byers and Rhodes discussion of Levinas as respecting the “unique and indivisible” character of a given child.

Design/methodology/approach

The empirical material reported here is drawn from a large study of interagency working in children's services in the UK. Data are taken from Developmental Work Research sessions. Methodological details are outlined in Daniels et al. and Leadbetter et al.

Findings

The key finding discussed here is that in order to balance the outcome measures used in children's services, participants use a further abstraction “the outcome of improved outcomes”. The logical and practical consequences of this abstraction are analysed.

Originality/value

The paper offers an empirically grounded contribution to conceptual debates about otherness and ethics in organization. In particular, it argues that a concern for the other need not preclude a high level of concrete categorization and minute target setting. The philosophical debate is seen to be “resolved” in practice.

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Society and Business Review, vol. 4 no. 1
Type: Research Article
ISSN: 1746-5680

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Book part
Publication date: 16 October 2020

Stuart Thomas

The current study examines the effect of socialization on the inculcation of professional accounting values. Three sources of socialization are examined: public accounting firms…

Abstract

The current study examines the effect of socialization on the inculcation of professional accounting values. Three sources of socialization are examined: public accounting firms, non-public accounting firms (industry) and accounting professional associations. Specifically, the study compares the professionalism of public and industry accountants. Consistent with expectations, the results suggest that public accountants have stronger beliefs in professional autonomy and self-regulation than industry accountants, and that industry accountants have stronger beliefs in professional affiliation, social obligation and professional dedication than public accountants. It was hypothesized that while professional associations promote all professional values, public accounting firms and industry have different promoting priorities. Public accounting firms foster beliefs in self-regulation and professional autonomy while industry opposes these values, resulting in public accountants having stronger beliefs in these values. Conversely, it was posited that industry encourage beliefs in professional affiliation, social obligation and professional dedication to a greater extent than public accounting firms. The result is that the industry accountants have stronger beliefs in these values than the public accountants. Investigating these issues increase understanding of the importance of the socialization process fostering accounting professional values and identifying areas of potential conflict and reinforcement accountants face when working in public accounting and industry.

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Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-83867-669-8

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Book part
Publication date: 8 March 2022

Martin Severin Frandsen and John Andersen

Roskilde University was established in Denmark in 1972 as a critical reform university based on the principles of participant directed problem-oriented project learning (PPL). In…

Abstract

Roskilde University was established in Denmark in 1972 as a critical reform university based on the principles of participant directed problem-oriented project learning (PPL). In 2009, the university launched a new master programme in Urban Planning (Planning Studies). This chapter presents experiences from student projects working with action research in facilitating citizen-driven urban development. Firstly, we outline the key theoretical foundations of the Planning Studies programme: planning as social learning, empowerment and social mobilization. Secondly, we describe the principles of the Roskilde University pedagogical model (PPL) rooted in the tradition of experiential and critical pedagogy of Oskar Negt, John Dewey, Paulo Freire and others. Thirdly, we present two cases of problem-oriented projects working with action research in bottom-up urban planning and sustainable transition in Copenhagen. The first case concerns the involvement of local residents in the redesign of a public square through a series of aesthetic experiments. The second case concerns an experiment with alternative transport solutions and sustainable street transition through reduction of private car use and the creation of new public spaces on former parking lots. The article concludes that action research in problem-oriented project work is promising way of involving students in community empowerment processes. Doing action research strengthens the students understanding of ‘the logic of practice’ and their ability to master practical and ethical judgements in complex real-world empowerment and learning processes. This both prepares them for professional practice and provides them with an embodied and pragmatically empowered understanding of how transformations towards a more sustainable and just society can be brought about.

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Article
Publication date: 7 September 2012

Lena Lippke

Because of high drop‐out rates among the students entering vocational education in Denmark retention of students has become pivotal to Danish educational policy. Thus vocational…

2341

Abstract

Purpose

Because of high drop‐out rates among the students entering vocational education in Denmark retention of students has become pivotal to Danish educational policy. Thus vocational educational training (VET) colleges have been asked to work on implementing different kinds of retention initiatives and as a result, most colleges have established extended basic courses aimed at students with personal, social and/or academic difficulties. This paper aims to explore the emotional aspects of vocational educational teachers' work and present a preliminary analysis of the notion of care as socially situated within the vocational educational system.

Design/methodology/approach

This paper derives from a study based on fieldwork at a VET college offering extended basic courses. During the fieldwork nine weeks of participating observations and 13 interviews with teachers were conducted.

Findings

The paper provides empirical insights into the emotional practices and the management of emotions related to prevention of dropout within an educational setting. It shows how emotional practices can provide both teachers and students with positive identities and make out a productive force that prevents students from dropping out. However the management of emotions also involves a range of dilemmas and ambivalences revealing the difficult limitations related to an institutionalization and professionalization of human care.

Research limitations/implications

Because of the chosen research design more studies on the emotional aspects of prevention of drop‐out from both the perspective of teachers and students are needed.

Practical implications

The emotional dimension of retention remains to be recognized and critically discussed more widely among stakeholders at different levels within the VET system and policy makers within education. Handling both the possibilities and the pitfalls of emotional practices requires that teachers are not left alone feeling responsible for the fate of their students.

Originality/value

The paper contributes with descriptions of how emotions can be productive forces preventing students from dropping out of education. At the same time it identifies a need for further critical examination of the emotional aspects of teachers' working life.

Details

Journal of Workplace Learning, vol. 24 no. 7/8
Type: Research Article
ISSN: 1366-5626

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Article
Publication date: 4 December 2017

Tiziana de-Magistris, Azucena Gracia and Jesus Barreiro-Hurle

The purpose of this paper is to investigate Spanish consumer preferences for several food-labelling schemes on semi-cured, pasteurised sheep milk cheese. In particular, the…

1049

Abstract

Purpose

The purpose of this paper is to investigate Spanish consumer preferences for several food-labelling schemes on semi-cured, pasteurised sheep milk cheese. In particular, the authors used three labels regulated by the European Union regulation (European organic logo, protected denomination of origin (PDO) and nutritional fat content), and the remaining four have been introduced to the European food market by private initiatives (local, carbon footprint, food miles and animal welfare).

Design/methodology/approach

A Best-Worst Discrete Choice approach was applied in Spain during Fall 2011 by administrating a survey to 549 consumers.

Findings

The results suggest that the most valued labels are the PDO, followed by the organic logo and the nutritional panel. The least valued are food-miles labelling and carbon foodprint labels, while local-origin labels and animal welfare are in the middle position.

Originality/value

This study is the first to value consumer preferences for cheese products bearing several public and private European food-labelling schemes since literature on consumer preferences for food labels has only dealt with a comparison of a few (two or at most three) food-labelling schemes. In addition, the added value of this paper is also the use of the BWC approach that has the advantage of providing the best way to discriminate the degree of importance given by respondents to each food labels by overcoming the problem of bias caused by differences in the use of rating scales.

Details

British Food Journal, vol. 119 no. 12
Type: Research Article
ISSN: 0007-070X

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Article
Publication date: 18 May 2015

Ann Dadich, Carmen Jarrett, Fiona Robards and David Bennett

The primary care sector is experiencing considerable change. How change and uncertainty are accommodated by the professional identity of medicine has not been examined. The…

12798

Abstract

Purpose

The primary care sector is experiencing considerable change. How change and uncertainty are accommodated by the professional identity of medicine has not been examined. The purpose of this paper is to address the youth healthcare as an exemplar as this field is often a source of uncertainty for general practitioners (GPs).

Design/methodology/approach

Using heterogeneity sampling, 22 GPs participated in focus groups to explore perceptions of youth healthcare, factors that help and hinder it, and training needs. Analysis of the research material was guided by a theoretical model on professional identity.

Findings

GPs described tensions that challenged their professional identity – the challenges of working with young people and their complex issues, the extent to which youth healthcare sits within the purview of general practice, and the scope of training required. These tensions appeared to destabilise professional identity. Some participants had customised their identity by enriching understandings of and approach to general practice. Participants also reported work customisation as a way of managing the complex demands of the general practice role. Deepened insight appeared to bolster perceived capacity to support a complex patient cohort.

Research limitations/implications

Participants are not representative of the primary care sector – furthermore, the methodology limits the generalisability of the findings.

Practical implications

To bolster youth health, mere clinician training is insufficient. Youth health requires explicit support from governments and training providers to be incorporated into the healthcare landscape.

Originality/value

This study extends current research on professional identity by examining youth healthcare within the changing context of primary care.

Details

Journal of Health Organization and Management, vol. 29 no. 3
Type: Research Article
ISSN: 1477-7266

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Article
Publication date: 1 April 1994

Finn Fabricius

Design for Manufacture (DFM) is design procedure which aims atassisting the developing of a new generation of industrial products, inorder to improve their manufacturability. DFM…

4563

Abstract

Design for Manufacture (DFM) is design procedure which aims at assisting the developing of a new generation of industrial products, in order to improve their manufacturability. DFM can lead to significant gains in productivity (often several hundred per cent). Unlike automation, DFM requires little or no extra investment compared with traditional product development. DfM can be applied in both high‐volume production and in small‐scale production. DFM addresses the product on several levels, including: the corporate level, the family level, the structural level and the component level. One of the main attributes of DFM is to avoid the untimely focus on detailed design and increase the attention on conceptual design of the product.

Details

World Class Design to Manufacture, vol. 1 no. 2
Type: Research Article
ISSN: 1352-3074

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Article
Publication date: 27 March 2009

Sandra S. Liu and Jie Chen

This paper aims to provide an example of how to use data mining techniques to identify patient segments regarding preferences for healthcare attributes and their demographic…

2514

Abstract

Purpose

This paper aims to provide an example of how to use data mining techniques to identify patient segments regarding preferences for healthcare attributes and their demographic characteristics.

Design/methodology/approach

Data were derived from a number of individuals who received in‐patient care at a health network in 2006. Data mining and conventional hierarchical clustering with average linkage and Pearson correlation procedures are employed and compared to show how each procedure best determines segmentation variables.

Findings

Data mining tools identified three differentiable segments by means of cluster analysis. These three clusters have significantly different demographic profiles.

Practical implications

The study reveals, when compared with traditional statistical methods, that data mining provides an efficient and effective tool for market segmentation. When there are numerous cluster variables involved, researchers and practitioners need to incorporate factor analysis for reducing variables to clearly and meaningfully understand clusters.

Originality/value

Interests and applications in data mining are increasing in many businesses. However, this technology is seldom applied to healthcare customer experience management. The paper shows that efficient and effective application of data mining methods can aid the understanding of patient healthcare preferences.

Details

International Journal of Health Care Quality Assurance, vol. 22 no. 2
Type: Research Article
ISSN: 0952-6862

Keywords

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Article
Publication date: 25 March 2024

Morten Jakobsen

The purpose of this paper is to gain insight into how management accountants can become relevant business partners out of respect for existing locally developed accounts of…

504

Abstract

Purpose

The purpose of this paper is to gain insight into how management accountants can become relevant business partners out of respect for existing locally developed accounts of economic performance for decision-making.

Design/methodology/approach

The paper is based on qualitative semi-structured interviews with local business actors, in this case, families from seven financially successful Danish dairy farms. The casework and the analysis have been informed by pragmatic constructivism.

Findings

The local business actors do not use the official accounting system for ongoing cost-management-related decision-making. Instead, they use several epistemic methods that include locally developed decision models, experiences, rules of thumb and intuition. The farmers use these vernacular accountings to compensate for the cost management illusion that the formal accounting system tends to create. What the study suggests is that when management accountants engage as business partners, they are likely to enter a space where accounting is already present.

Originality/value

This paper argues that local business actors practice epistemic methods where they develop and use vernacular accountings to support their managerial practice, also in the absence of a professional management accountant. These vernacular accountings may lead the local actors into an illusion because the vernacular accountings do not necessarily have an inherent economic logic and theoretical reliability. The role of the management accountant in such a setting is hence to understand, support and advance local epistemic methods. Becoming a business partner requires a combination of management accounting analytical skills and a sense of empathy and sensitivity regarding what is already at play and how this can become an object of discussion without violating the values of the other.

Details

Qualitative Research in Accounting & Management, vol. 21 no. 4
Type: Research Article
ISSN: 1176-6093

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