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Article
Publication date: 19 October 2012

Johan Christiaens, Jan Rommel, Allan Barton and Patricia Everaert

In recent years, accrual accounting has become increasingly popular in many governments. Yet some questions remain unresolved. Previous literature questioned whether all…

1304

Abstract

Purpose

In recent years, accrual accounting has become increasingly popular in many governments. Yet some questions remain unresolved. Previous literature questioned whether all governmental assets should be capitalized. Whereas those studies mostly focussed separately on a limited number of assets, such as infrastructure, military assets or heritage assets, the purpose of this paper is to expand these views by taking a holistic approach to their treatment.

Design/methodology/approach

The paper is based on a literature review combined with archival data, being the IPSAS (International Public Sector Accounting Standards).

Findings

The analysis distinguishes between the business and government sectors of the economy and argues that business accounting for assets cannot be applied to the public sector without significant modification. Secondly, within the public sector, it is argued that “businesslike assets” (such as normal buildings and equipment) should be distinguished from “specific governmental assets” (such as art galleries), where the latter should be reported off balance sheet as community assets held in trust by governments for community enjoyment.

Practical implications

The current paper presents a solution for recognizing capital assets in different situations.

Originality/value

The paper reveals some basic differences in points of view between the governmental dimension versus a businesslike dimension in considering capital assets.

Details

Baltic Journal of Management, vol. 7 no. 4
Type: Research Article
ISSN: 1746-5265

Keywords

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Abstract

Details

Baltic Journal of Management, vol. 7 no. 4
Type: Research Article
ISSN: 1746-5265

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Article
Publication date: 19 August 2021

Jan G. Langhof and Stefan Gueldenberg

The article aims at examining the ethical limits and risks of servant leadership. During the Second World War, the German army officer Colonel Claus von Stauffenberg is a loyal…

978

Abstract

Purpose

The article aims at examining the ethical limits and risks of servant leadership. During the Second World War, the German army officer Colonel Claus von Stauffenberg is a loyal servant to his nation and homeland. But when he learns about the Nazis’ mass murders and crimes, he begins to have doubts about whom he should serve. Being confronted with numerous moral dilemmas, he finally decides to join a resistance group. Of course, Stauffenberg's situation as colonel and leader was an extreme case. Time and again, however, managers and leaders are faced with similar dilemmas. Indeed, the current COVID-19-crisis shows that even today’s leaders are repeatedly faced with almost insoluble dilemmas. The recent literature about ethics and leadership suggests a philosophy which is almost portrayed as a panacea to any ethical issues: servant leadership (SL). This study, however, questions the commonly held view that SL is always ethical. The purpose of our historical case study is twofold. First, this study explores the ethical challenges Stauffenberg (and other officers) faced and how they dealt with them. Second, this study elaborates on what responses (if any) SL would provide to these challenges.

Design/methodology/approach

The applied method is a historical case study, in which the authors draw on a plethora of secondary literature, including books, reports, and articles.

Findings

By analyzing the historical case of “Operation Valkyrie,” this study elaborated and identified risks and limitations of SL and pointed out ways to address these risks. In particular, SL poses risks in the case of a too narrow understanding of the term “service.”

Originality/value

While other leadership styles, e.g. transformational leadership or charismatic leadership, have been extensively studied with regard to ethical risks, in the case of SL possible risks and limitations are still largely unexplored.

Details

Journal of Management History, vol. 27 no. 4
Type: Research Article
ISSN: 1751-1348

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Article
Publication date: 1 February 1989

Charles Margerison and Barry Smith

Managers as Actors Those of us who manage are playing on an organisational stage every day. We enter early every morning to take up our roles, whether it is as chief executive…

19006

Abstract

Managers as Actors Those of us who manage are playing on an organisational stage every day. We enter early every morning to take up our roles, whether it is as chief executive, marketing manager, personnel adviser, production executive or any of the numerous other roles that have to be performed if work is to be done effectively.

Details

Management Decision, vol. 27 no. 2
Type: Research Article
ISSN: 0025-1747

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Article
Publication date: 1 March 1993

Among the top management issues covered in this section are: leadership to promote change; issues of corporate culture; effective international strategy; environmental leadership;…

12910

Abstract

Among the top management issues covered in this section are: leadership to promote change; issues of corporate culture; effective international strategy; environmental leadership; investment in Eastern Europe; and developing “world‐class” manufacturing strategy.

Details

European Business Review, vol. 93 no. 3
Type: Research Article
ISSN: 0955-534X

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Article
Publication date: 1 May 1992

Editorial This special issue of Industrial Management & Data Systems is a huge departure from our usual journal/ monograph style. This is an additional issue to the year's volume…

1442

Abstract

Editorial This special issue of Industrial Management & Data Systems is a huge departure from our usual journal/ monograph style. This is an additional issue to the year's volume — a bonus in fact.

Details

Industrial Management & Data Systems, vol. 92 no. 5
Type: Research Article
ISSN: 0263-5577

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Article
Publication date: 1 March 1975

Roberta A. Scull

This annotated listing of 125 United States Government bibliographies is the first annual supplement to BIBLIOGRAPHY OF UNITED STATES GOVERNMENT BIBLIOGRAPHIES 1968–1973 (Pierian

61

Abstract

This annotated listing of 125 United States Government bibliographies is the first annual supplement to BIBLIOGRAPHY OF UNITED STATES GOVERNMENT BIBLIOGRAPHIES 1968–1973 (Pierian Press). Most publications included bear a 1974 imprint, though there are some with earlier imprints which are not included in the 1968–1973 BIBLIOGRAPHY.

Details

Reference Services Review, vol. 3 no. 3
Type: Research Article
ISSN: 0090-7324

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Article
Publication date: 1 June 1950

W.A. MUNFORD

Mr. Carter dislikes grubby books. So do I. I regret very much that it is not yet possible for me to assert that my own libraries at Cambridge contain none. All our fiction stocks…

12

Abstract

Mr. Carter dislikes grubby books. So do I. I regret very much that it is not yet possible for me to assert that my own libraries at Cambridge contain none. All our fiction stocks, for example, and the junior stocks at two branch libraries, could be in much better condition. We are steadily improving them but a lot still remains to be done. I believe that our experience is not unrepresentative. At present we spend five shillings per head of population on our library service.

Details

Library Review, vol. 12 no. 6
Type: Research Article
ISSN: 0024-2535

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Article
Publication date: 7 March 2016

26

Abstract

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South Asian Journal of Global Business Research, vol. 5 no. 1
Type: Research Article
ISSN: 2045-4457

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Article
Publication date: 1 January 1943

ANOTHER New Year affords another opportunity to wish our readers at home and abroad, serving with the Armed Forces or doing their work of maintaining the home front, the best of…

20

Abstract

ANOTHER New Year affords another opportunity to wish our readers at home and abroad, serving with the Armed Forces or doing their work of maintaining the home front, the best of fortune in the most hopeful time ahead. We have come through much anxiety but, if the truth is told, 1942 was a year when the worst prophecies with which it opened proved to be false. It is hardly imaginable that the peril in which we stood two years ago, then colossal and present, should have become something which, however formidable, now seems manageable.

Details

New Library World, vol. 45 no. 6
Type: Research Article
ISSN: 0307-4803

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