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Article
Publication date: 1 January 1991

This article has been withdrawn as it was published elsewhere and accidentally duplicated. The original article can be seen here: 10.1108/EUM0000000001020. When citing the…

203

Abstract

This article has been withdrawn as it was published elsewhere and accidentally duplicated. The original article can be seen here: 10.1108/EUM0000000001020. When citing the article, please cite: Olive C. Schmidenberg, John L. Cordery, (1990), “Managing Employee Assistance Programmes”, Employee Relations, Vol. 12 Iss: 1, pp. 7 - 12.

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Employee Councelling Today, vol. 3 no. 1
Type: Research Article
ISSN: 0955-8217

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Article
Publication date: 1 March 1989

John L. Cordery

Using current Australian experience as a reference point, the costsand benefits of multi‐skilling are critically analysed. First, anattempt is made to identify key organisational…

869

Abstract

Using current Australian experience as a reference point, the costs and benefits of multi‐skilling are critically analysed. First, an attempt is made to identify key organisational elements involved in programmes of multi‐skilling at enterprise level. Secondly, some of the proposed benefits and possible costs associated with such developments are identified and discussed. Finally, some suggestions for future research and practice in the area are raised.

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Personnel Review, vol. 18 no. 3
Type: Research Article
ISSN: 0048-3486

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Article
Publication date: 1 January 1990

Olive C. Schmidenberg and John L. Cordery

An in‐depth, qualitative study of managers andaccountants in a large Australian metropolitanbanking organisation investigated the problemsexperienced by those responsible for…

419

Abstract

An in‐depth, qualitative study of managers and accountants in a large Australian metropolitan banking organisation investigated the problems experienced by those responsible for the implementation of their organisation′s Employee Assistance Programme (EAP) guidelines. Two major elements were found to work against the EAP′s comfortable integration, and hence its utilisation, in the organisation. These related to the supervisor′s role in the diagnosis of alcohol‐related poor performance and the early intervention objective of the EAP. Findings are discussed in relation to their implications for successful implementation of EAPs, notably the need for the tailoring of EAP guidelines to make them compatible with existing organisational systems (e.g. formal and informal performance appraisal procedures) as well as with managerial practices normal to the organisation′s culture.

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Employee Relations, vol. 12 no. 1
Type: Research Article
ISSN: 0142-5455

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Book part
Publication date: 15 July 2019

Peter Boxall, Meng-Long Huo, Keith Macky and Jonathan Winterton

High-involvement work processes (HIWPs) are associated with high levels of employee influence over the work process, such as high levels of control over how to handle individual…

Abstract

High-involvement work processes (HIWPs) are associated with high levels of employee influence over the work process, such as high levels of control over how to handle individual job tasks or a high level of involvement at team or workplace level in designing work procedures. When implementations of HIWPs are accompanied by companion investments in human capital – for example, in better information and training, higher pay and stronger employee voice – it is appropriate to talk not only of HIWPs but of “high-involvement work systems” (HIWSs). This chapter reviews the theory and practice of HIWPs and HIWSs. Across a range of academic perspectives and societies, it has regularly been argued that steps to enhance employee involvement in decision-making create better opportunities to perform, better utilization of skill and human potential, and better employee motivation, leading, in turn, to various improvements in organizational and employee outcomes.

However, there are also costs to increased employee involvement and the authors review the important economic and sociopolitical contingencies that help to explain the incidence or distribution of HIWPs and HIWSs. The authors also review the research on the outcomes of higher employee involvement for firms and workers, discuss the quality of the research methods used, and consider the tensions with which the model is associated. This chapter concludes with an outline of the research agenda, envisaging an ongoing role for both quantitative and qualitative studies. Without ignoring the difficulties involved, the authors argue, from the societal perspective, that the high-involvement pathway should be considered one of the most important vectors available to improve the quality of work and employee well-being.

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Book part
Publication date: 19 July 2014

Laura Berardi and Michele A. Rea

There are different types of non-profit organisations (NPOs) characterised by the different extents of their volunteer management practices. In addition, the use of volunteer work…

Abstract

Background and Purpose

There are different types of non-profit organisations (NPOs) characterised by the different extents of their volunteer management practices. In addition, the use of volunteer work measurement tools is infrequent among these organisations, especially in contexts where NPOs face no obligations or standard practices in this area, such as in Italy. The literature has stated that volunteer programmes and activities are effective if a NPO is highly structured and employs good volunteer management practices and that the measurement of volunteer work may increase the effectiveness of such programmes; this is frequent, for instance, in US NPOs. However, what would occur if a NPO introduces the measurement of volunteer work in a context where volunteer management is not highly structured, such as in Italy?

Design/Methodology/Approach

To study this topic, we adopt the quasi-experimental approach to examine six Italian voluntary organisations (VOs) based in Abruzzo. The treatment consists of the gradual introduction of volunteer work measurement tools to the managers and volunteers who work for the selected organisations, as well as the observation of the early impact of this treatment on the effectiveness of volunteer programmes and activities. This paper aims to discuss the issue of the implementation of measurement tools for effectively managing volunteer services in two different contexts: Italian and US NPOs.

Findings and Implication

Our findings have practical implications, especially with regard to the management of relatively unstructured volunteer organisations that would like to introduce new tools of measurement but do not have the necessary skills to do so. We also wish to show in this work how some organisations are implementing these tools and highlight the initial effects produced by this implementation process.

Originality/Value

This study is innovative, particularly for contexts in which there are no obligations and customs with regard to the measurement of volunteer work.

Details

Mechanisms, Roles and Consequences of Governance: Emerging Issues
Type: Book
ISBN: 978-1-78350-706-1

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Available. Open Access. Open Access
Article
Publication date: 3 January 2023

Giuseppe Grossi, Ileana Steccolini, Pawan Adhikari, Judy Brown, Mark Christensen, Carolyn Cordery, Laurence Ferry, Philippe Lassou, Bruce McDonald III, Ringa Raudla, Mariafrancesca Sicilia and Eija Vinnari

The purpose of this polyphonic paper is to report on interdisciplinary discussions on the state-of-the-art and future of public sector accounting research (PSAR). The authors hope…

8329

Abstract

Purpose

The purpose of this polyphonic paper is to report on interdisciplinary discussions on the state-of-the-art and future of public sector accounting research (PSAR). The authors hope to enliven the debates of the past and future developments in terms of context, themes, theories, methods and impacts in the field of PSAR by the exchanges they include here.

Design/methodology/approach

This polyphonic paper adopts an interdisciplinary approach. It brings into conversation ideas, views and approaches of several scholars on the actual and future developments of PSAR in various contexts, and explores potential implications.

Findings

This paper has brought together scholars from a plurality of disciplines, research methods and geographical areas, showing at the same time several points of convergence on important future themes (such as accounting as a mean for public, accounting, hybridity and value pluralism) and enabling conditions (accounting capabilities, profession and digitalisation) for PSA scholarship and practice, and the richness of looking at them from a plurality of perspectives.

Research limitations/implications

Exploring these past and future developments opens up the potential for interesting theoretical insights. A much greater theoretical and practical reconsideration of PSAR will be fostered by the exchanges included here.

Originality/value

In setting out a future research agenda, this paper fosters theoretical and methodological pluralism in the interdisciplinary research community interested in PSAR in various contexts. The discussion perspectives presented in this paper constitute not only a basis for further research in this relevant accounting area on the role, status and developments of PSAR but also creative potential for practitioners to be more reflective on their practices and also intended and united outcomes of such practices.

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Qualitative Research in Accounting & Management, vol. 20 no. 1
Type: Research Article
ISSN: 1176-6093

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Article
Publication date: 8 August 2019

Ken McPhail and Carolyn J. Cordery

The purpose of this paper is to reflect on the 2004 AAAJ special issue (SI): “Accounting and theology, an introduction: Initiating a dialogue between immediacy and eternity,” the…

1193

Abstract

Purpose

The purpose of this paper is to reflect on the 2004 AAAJ special issue (SI): “Accounting and theology, an introduction: Initiating a dialogue between immediacy and eternity,” the relative immediate impact of the call for papers and the relevance of the theme to address issues in accounting today and in the future.

Design/methodology/approach

The paper is a reflection and is framed around three different modes of engagement with new perspectives as identified by Orlikowski (2015). These are religion as phenomenon, as perspective and as a worldview. The authors draw on Burrell and Morgan’s (1979) framework in order to explore the ontological and epistemological blinkers that have limited the attempts to explore accounting from a theological perspective.

Findings

The paper argues that historical and current structures can limit the manner in which accounting research uses theological perspectives. Indeed, the concerns of the initial SI remain – that the contemporary economic and knowledge system is in crisis and alternative ways of questioning are required to understand and respond to this system.

Research limitations/implications

As a reflection, this paper is subject to limitations of author bias relating to our beliefs, ethnicities and culture. The authors have sought to reduce these by drawing on a wide range of sources, critical analysis and the input of feedback from other scholars. Nevertheless, the narrative of impact remains a continuing story.

Originality/value

In drawing on both an original SI guest editor and a scholar for whom the 2004 SI has become a touchstone and springboard, this paper provides multiple viewpoints on the issue of accounting and theology.

Details

Accounting, Auditing & Accountability Journal, vol. 32 no. 8
Type: Research Article
ISSN: 0951-3574

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Book part
Publication date: 19 August 2021

Laura E. Marler, James M. Vardaman and David G. Allen

Human resource management is an understudied but burgeoning topic in the family business scholarly domain. This chapter provides a summary review of the existing literature on…

Abstract

Human resource management is an understudied but burgeoning topic in the family business scholarly domain. This chapter provides a summary review of the existing literature on human resource management in family businesses and offers pathways for future research. The authors cluster the extant research into topic areas of compensation, recruitment and selection, training, employee performance, and turnover, and offer future research directions for each. In identifying gaps and tension in the literature, the chapter also highlights several broader theoretical pathways for future research. These opportunities include further inquiry into the outcomes of bifurcation bias, or the disparate treatment between family and non-family employees, the nuanced ways family firms recruit and select new employees, the role of high-performance work systems in family firms, the ways image considerations influence human resource practices in family firms, and the application of social network perspectives.

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Article
Publication date: 1 March 2013

Bronwyn Howell and Carolyn Cordery

Policy reforms to primary health care delivery in New Zealand required government-funded firms overseeing care delivery to be constituted as nonprofit entities with governance…

88

Abstract

Policy reforms to primary health care delivery in New Zealand required government-funded firms overseeing care delivery to be constituted as nonprofit entities with governance shared between consumers and producers. This paper examines the consumer and producer interests in these firmsʼ allocation of ownership and control utilising theories of competition. Consistent with pre-reform patterns of ownership and control, provider interests appear to have exerted effective control over these entitiesʼ formation and governance in all but a few cases where community (consumer) control pre-existed. Their ability to do so is implied from the absence of a defined ownership stake and the changes to incentives facing the different stakeholding groups. It appears that the pre-existing patterns will prevail and further intervention will be required if policy-makers are to achieve their underlying aims.

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Journal of Public Budgeting, Accounting & Financial Management, vol. 25 no. 1
Type: Research Article
ISSN: 1096-3367

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Article
Publication date: 16 October 2024

Carolyn J. Cordery, David Hay and Sione Taufa

The purpose of this paper is to report a study of public accountability within the political and economic structures that characterise Pacific nations. The authors examine audit…

59

Abstract

Purpose

The purpose of this paper is to report a study of public accountability within the political and economic structures that characterise Pacific nations. The authors examine audit quality with respect to Pacific Island nations’ governmental reporting to investigate ways to improve accountability in a region that is economically and environmentally challenged.

Design/methodology/approach

The authors examine whether audit quality in Pacific Island nations is associated with the practical arrangements of Supreme Audit Institutions (SAIs), taking into account external factors. The “practical arrangements” include the independence of a SAI (regarding its staffing and funding) and also the requirement for it to report to the Executive. The financial setting in each jurisdiction has been seen to impact the quality of financial reporting and auditing. The authors examine mediating factors such as income, political stability and education that may also impact audit quality. This study uses publicly available databases as well as jurisdictional annual reports and the associated audit opinions and management letters (where available). Jurisdictional reports on public financial management were also analysed.

Findings

The authors find that public sector audit quality is low in many Pacific countries, concluding that public accountability is impaired. While the authors recommend changes to the practical arrangements that can improve audit quality, the mediating factors also impact audit quality. They argue that a renewed focus on financial capability could enhance public accountability in these nations, but there are limiting factors that are difficult to overcome.

Practical implications

There are problems in providing accountability for public sector activities in Pacific nations. The authors suggest that improvements to the appointment and funding of SAIs to enhance their independence will help to reduce these issues.

Originality/value

The authors present a framework for analysing SAIs’ practical arrangements and audit quality that includes variables that may mediate the effects of these practical arrangements. They apply the model to 20 Pacific jurisdictions, showing that the practical arrangements of a SAI directly impact audit quality. Nevertheless, there are instances where audit quality is poor despite good practical arrangements, implying that mediating factors also play a substantial role in determining audit quality of a SAI.

Details

Pacific Accounting Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0114-0582

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