This paper aims to provide insights into how organizational performance in a prior period may influence the nature of control subsequently used by senior not-for-profit (NFP…
Abstract
Purpose
This paper aims to provide insights into how organizational performance in a prior period may influence the nature of control subsequently used by senior not-for-profit (NFP) managers.
Design/methodology/approach
This investigation is based on data collected from semi-structured interviews of CEOs and senior executives in 32 Australian NFPs.
Findings
Although performance has a considerable influence on the subsequent use of control, the findings point to a broad conceptualisation of performance as it is perceived to apply within a NFP context. Moreover, the roles of formal management control systems and informal control are quite distinct, with the latter predominating in responding to prior performance.
Originality/value
Despite recognition in the management accounting literature of the likely influence of organizational performance in previous periods on control, empirical studies investigating organizational performance as an antecedent to the use of control have been surprisingly limited. The current study directly responds to this gap in our knowledge, and also, to prior calls for the need for more management control research into the NFP sector. This contribution is important in view of the considerable economic and social impact of this sector in most Western economies, coupled with the increasing recognition of the importance of both performance and control within this sector.
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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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In an ethnographic account of a junior high school, Everhart (1983) distinguishes the “reified knowledge” of teachers on which the formal curriculum is based from the…
Abstract
In an ethnographic account of a junior high school, Everhart (1983) distinguishes the “reified knowledge” of teachers on which the formal curriculum is based from the “regenerative knowledge” of students: To compensate for…and in opposition to the domination of reified knowledge, regenerative knowledge emerges in those organizational hiatuses that exist through the inefficiencies of mass education – inefficiencies in the manner by which school occupies student’s time, the amount of time that formal education “takes up,” and the standardization of tasks that “fits” so few students at any one point in time (p. 194).Recent ethnographic research on school children focuses almost exclusively on student culture or “regenerative knowledge” rather than on “reified knowledge” (Adler & Adler, 1998; Eckert, 1989; Eder, 1995; Thorne, 1993). What goes on in classrooms with respect to teaching and learning has only a shadowy presence in these research reports, often by design.1 Understanding student or peer culture, however, cannot by itself capture children’s lives in schools. What goes on in classrooms where education is assumed to occur also plays an important part.
Women and marketing have had a complicated relationship for a considerable time. They have often been involved with marketing‐type practices for longer than we have appreciated to…
Abstract
Purpose
Women and marketing have had a complicated relationship for a considerable time. They have often been involved with marketing‐type practices for longer than we have appreciated to date. Against considerable odds, some have carved out careers in academia and practice that have to be admired. The purpose of this paper is to explore the work of two pioneer contributors to marketing.
Design/methodology/approach
This paper engages in a close reading of the work of two female contributors. Their writing is placed in historical context which helps reveal the obstacles they had to overcome to succeed.
Findings
Female teachers, lecturers and practitioners had an important role to play in theorising consumer practice and helping people to successfully negotiate a complex marketplace replete with new challenges, difficulties and sometimes mendacious marketers seeking to profit from the limited knowledge consumers possessed.
Originality/value
This paper explores the writings of a practitioner and scholar respectively whose work has merited only limited attention previously. More than this, it links the arguments that are made to the papers that appear in the rest of the special issue.
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Hazel Kyrk’s recognised contributions include a shift in analytic focus from production to consumption, pioneering work to measure household production as part of family income…
Abstract
Hazel Kyrk’s recognised contributions include a shift in analytic focus from production to consumption, pioneering work to measure household production as part of family income, empirical studies of family behaviour, and contributions to policy. But her account of ‘wise’ consumption and its intersection with ‘high’ living standards is not well understood. The three aims of this chapter are to explain ‘wise’ consumption across Kyrk’s three major books, to consider its role in Kyrk’s empirical studies, and to explain why it fell into oblivion. Tackling what Wesley Mitchell described as the ‘most baffling of difficulties’, Kyrk explained what constitutes a family’s ‘good’ in a manner that was critical of mere emulation. Her 1923 book required that wise consumption include new and personal elements. Her 1929/1933 book detailed five qualitative criteria (balance between interests, full and varied experiences, originality, rational sources of satisfaction, and the use of scientific information). But her 1953 book weakened this normative language, reflecting Margaret Reid’s view that Kyrk’s account was too demanding. Although Kyrk felt wise consumption avoided paternalism, her peers disagreed (Hoyt, 1938/1945; Reid, 1938/1945). We close with some problems with Kyrk’s account and a brief consideration of its continuing relevance.
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We are requested to publish the following Manifesto:—
Summarizes the findings of a 1993 report by Ashridge ManagementGroup on women on the boards of the top 200 companies in Britain.Compares the results with a similar survey done in…
Abstract
Summarizes the findings of a 1993 report by Ashridge Management Group on women on the boards of the top 200 companies in Britain. Compares the results with a similar survey done in 1989. Finds that, although the number of women directors has doubled since 1989, they still represent only 4 per cent of all directorship appointments in the 200 companies surveyed, despite more women being recruited. More women are becoming non‐executive directors but the old‐boy network is still very much in operation. Discusses the issues which seem to account for the slow progress in women′s career ladders. Suggests an action list to enable companies to offer opportunities to women to gain skills and experience necessary to become directors.
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Communications regarding this column should be addressed to Mrs. Cheney, Peabody Library School, Nashville, Term. 37203. Mrs. Cheney does not sell the books listed here. They are…
Abstract
Communications regarding this column should be addressed to Mrs. Cheney, Peabody Library School, Nashville, Term. 37203. Mrs. Cheney does not sell the books listed here. They are available through normal trade sources. Mrs. Cheney, being a member of the editorial board of Pierian Press, will not review Pierian Press reference books in this column. Descriptions of Pierian Press reference books will be included elsewhere in this publication.
Simon Levinson, Pieter Willem Nel and Louise-Margaret Conlan
There is a gap in the literature regarding the experiences of newly qualified Clinical Psychologists (NQCPs) working within Child and Adolescent Mental Health Services (CAMHS) in…
Abstract
Purpose
There is a gap in the literature regarding the experiences of newly qualified Clinical Psychologists (NQCPs) working within Child and Adolescent Mental Health Services (CAMHS) in the National Health Service (NHS). This paper aims to explore three aspects of newly qualified Clinical Psychologists’ experiences: their transition and development; working in multi-disciplinary teams located in large organisations; and support and coping in the role.
Design/methodology/approach
Seven participants each engaged in one semi-structured interview, and an interpretative phenomenological analysis was conducted.
Findings
Three super-ordinate themes emerged from the analysis: A big jump, the transition from trainee to NQCP; The support of home comforts, old and new; and Acknowledging and desiring ongoing development.
Originality/value
Implications and recommendations for both Clinical Psychology training programmes and NHS employers are discussed, to support the development and wellbeing of this staff group, and in turn the clinical population they serve. These include gradually increasing caseloads on training, a staggered workload at the outset of the transition, and CAMHS teams ensuring appropriate supervision for NQCPs.
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OWING to the comparatively early date in the year of the Library Association Conference, this number of THE LIBRARY WORLD is published so that it may be in the hands of our…
Abstract
OWING to the comparatively early date in the year of the Library Association Conference, this number of THE LIBRARY WORLD is published so that it may be in the hands of our readers before it begins. The official programme is not in the hands of members at the time we write, but the circumstances are such this year that delay has been inevitable. We have dwelt already on the good fortune we enjoy in going to the beautiful West‐Country Spa. At this time of year it is at its best, and, if the weather is more genial than this weather‐chequered year gives us reason to expect, the Conference should be memorable on that account alone. The Conference has always been the focus of library friendships, and this idea, now that the Association is so large, should be developed. To be a member is to be one of a freemasonry of librarians, pledged to help and forward the work of one another. It is not in the conference rooms alone, where we listen, not always completely awake, to papers not always eloquent or cleverly read, that we gain most, although no one would discount these; it is in the hotels and boarding houses and restaurants, over dinner tables and in the easy chairs of the lounges, that we draw out really useful business information. In short, shop is the subject‐matter of conference conversation, and only misanthropic curmudgeons think otherwise.