Ian Lawson and Brian Cox
This article follows on from the interview with Will Hutton in the December 2009 issue of The International Journal of Leadership in Public Services (Davison, 2009) to give a more…
Abstract
This article follows on from the interview with Will Hutton in the December 2009 issue of The International Journal of Leadership in Public Services (Davison, 2009) to give a more detailed outline of the results of Exceeding Expectation: The principles of outstanding leadership, a major piece of research undertaken by The Work Foundation and to explore the implications of this for the public sector.
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Daphne Statham and Jennifer Bernard
This case study examines the reasons that the National Skills Academy for Social Care established the first national social care management trainee scheme for newly qualified…
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This case study examines the reasons that the National Skills Academy for Social Care established the first national social care management trainee scheme for newly qualified graduates. Using information from the National Skills Academy Social Care Team and confidential interviews, this case study describes how the scheme was set up, its aspirations and initial responses from the 20 graduate trainees.
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To achieve the most effective promotion of civil aircraft sales among worldwide customers, the Marketing Departments of the British Aerospace Weybridge‐Bristol and…
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To achieve the most effective promotion of civil aircraft sales among worldwide customers, the Marketing Departments of the British Aerospace Weybridge‐Bristol and Hatfield‐Chester Divisions are being merged into a single unit with immediate effect.
The most startling characteristics of the 1987 General Election were, by common consent, the scale of the Conservative victory nationally and the extraordinary contrast to this…
Abstract
The most startling characteristics of the 1987 General Election were, by common consent, the scale of the Conservative victory nationally and the extraordinary contrast to this British picture provided by the results in Scotland. North of the border the Conservatives found themselves reduced to holding only 10 of the 72 Scottish seats. Scottish Office Ministers such as Michael Ancram and John MacKay were dumped by the electorate, leaving the Secretary of State, Malcolm Rifkind, with the immediate problem of finding enough live bodies to fulfil the administrative requirements associated with parliamentary business in Scotland (apart from the difficulty of also ensuring that his team had a minimum level of ability necessary to understand and undertake their duties!).
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Discusses how, with the introduction of so many standards/awards, organizations are left wondering which road to take on their journey towards total quality. Considers the problem…
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Discusses how, with the introduction of so many standards/awards, organizations are left wondering which road to take on their journey towards total quality. Considers the problem from a number of stand points. Asserts that quality standards will present daunting challenges for potential users. Poses the question of fusion and whether all this disparate quality standards activity will achieve cohesion. Contends the critical measure is that credible standards must be of premium quality and premium service.
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David Collins, Ian Dewing and Peter Russell
The paper aims to offer an exploration of the Banking Act 1987 which was passed following the failure of Johnson Matthey Bankers (JMB) in 1984. This Act extended the role of…
Abstract
Purpose
The paper aims to offer an exploration of the Banking Act 1987 which was passed following the failure of Johnson Matthey Bankers (JMB) in 1984. This Act extended the role of auditors in banking supervision by removing traditional confidentiality constraints and created a new role of “reporting accountant”. The paper seeks to examine the origin and development of these new reporting roles. In addition, the paper considers the extent to which the findings of this historical investigation might contribute to current debates on the role of auditors in banking supervision.
Design/methodology/approach
The paper draws on official documents, personal accounts of individuals responsible for dealing with the JMB crisis, and semi‐structured interviews conducted with audit partners and banking supervisors who had direct experience of implementing the supervisory reforms instituted under the Banking Act 1987. Power's explanatory schema of controversy, closure and credibility is adopted as a framework for the analysis of documentary sources and interview data.
Findings
The failure of JMB generated sufficient controversy so as to require reform of the system of banking supervision. The paper shows that JMB was a controversy since it disturbed what went before and carried with it sufficient allies for change. To achieve closure of the controversy, agreement by key actors about changes to the nature of the role of auditors was required to ensure legitimacy for the reforms. Backstage work undertaken by the auditing profession and the Bank of England provided the necessary credibility to renormalise practice around the new supervisory arrangements.
Originality/value
The paper develops Power's schema which is then employed to analyse the emergence of the new role of reporting accountant and extended role for auditors in UK banking supervision. The paper provides empirical evidence on the processes of controversy, closure and credibility that help to ensure the legitimacy of accounting and auditing change.