JON ELLIOTT, PHILLIP HEPWORTH, KH JONES, GODFREY THOMPSON, JACK DOVE and DON REVILL
THE reorganisation chickens have come home to roost with the recent white paper Report of the Working Party on Association Services (the Harrison report). Its seven pages are a…
Abstract
THE reorganisation chickens have come home to roost with the recent white paper Report of the Working Party on Association Services (the Harrison report). Its seven pages are a result of ten meetings held by messrs Harrison (Westminster), Ashworth (London), Clough (Southampton), Corbett (Wandsworth), Foskett (London University) and Plaister (London and SE Library Region), which indicates a wide choice of membership for the wp below the Chelmsford‐Bristol line. After the clandestine manoeuvring in local authority reorganisation, the la has learnt the lesson; for the second chapter of the report hastens to record that ‘while the report will be the main report of the wp, we envisage the need for a second and concluding report in due course when we have received the views of branches and groups …’.
Beverley Jackling, Paul de Lange, Jon Phillips and James Sewell
The purpose of this paper is to identify the underlying motivations of Australian and international students for studying accounting and entering the accounting profession.
Abstract
Purpose
The purpose of this paper is to identify the underlying motivations of Australian and international students for studying accounting and entering the accounting profession.
Design/methodology/approach
The study reports results from a cohort of second‐year accounting students drawing on the theory of reasoned action (TRA) to assess intentions and behaviours in making decisions, particularly in relation to employment choice. The study utilises a validated attitude to accounting scale (AAS) which measures how the accounting profession is viewed by students generally, and more specifically, differences in attitudes towards accounting and the accounting profession between Australian and international students.
Findings
The study finds that students have a positive attitude towards accounting as a profession. However, there are significant differences between Australian and international students' levels of interest in accounting and attitudes towards the work of accountants.
Research limitations/implications
It is recognised that the differences in attitudes towards accounting between Australian and international students may be linked with motivations to pursue accounting based on personal, cultural and social influences. A limitation of the study is that international students are treated as a homogeneous group.
Practical implications
The findings of the study have implications for marketing accounting education internationally; in particular, acknowledging the impact of different attitudes towards accounting by international students.
Originality/value
The study not only addresses motivation to study accounting but also attitudes towards the accounting profession. By applying the TRA, the study has identified that government policy may influence motivation of international students towards accounting and the accounting profession.
Details
Keywords
Richard Teare and Richard Dealtry
Considers how to create a learning environment and the implications for learning organizations. Draws on an Internet conference with managers from airport owner and operator BAA…
Abstract
Considers how to create a learning environment and the implications for learning organizations. Draws on an Internet conference with managers from airport owner and operator BAA plc to debate four themes: modelling the learning process in organizations; organizational readiness; teamworking and learning and networked learning. Relates these to an agenda for organizational learning and renewal.
Details
Keywords
Silvia Novaes Zilber, Daniel Friel and Luis Felipe Machado do Nascimento
The purpose of this paper is to be a teaching case about organic wine in Argentina, in a sustainable perspective, showing the advantages that this country has related to others in…
Abstract
Purpose
The purpose of this paper is to be a teaching case about organic wine in Argentina, in a sustainable perspective, showing the advantages that this country has related to others in terms of organic and biodynamic production of wine. It shows also the potential of this kind of production, and its limitations, using for that the case of Bodega Colomé, owned by Donald Hess, a global wine producer.
Design/methodology/approach
This paper uses case study methodology; this is an adequate approach, as Argentina has some specific characteristics (geography, labor and other conditions) that makes it unique. The information about Bodega Colomé was obtained from secondary data such as academic articles, specialized magazine articles, web sites about wine production, and an interview conducted with the General Manager of Bodega Colomé, Caspar Eugster, in July, 2009.
Findings
Organic and biodynamic wine production are discussed as an alternative to the traditional production in developing countries, specifically in Argentina, where a series of factors – geographic characteristics (altitude), lands and technology used in a sustainability logic, labor conditions, tradition, history, brand and nature characteristics – allow a competitive advantage to develop. Donald Hess, president of Bodega Colomé, bets in the direction of investment maintenance in organic wines, given the favorable conditions cited, adding brand value, but this kind of production is impossible for less expensive wines as producing wines organically is labor intensive.
Research limitations/implications
The main limitation of this case is its uniqueness and its findings cannot be applied to the universe of companies in Argentina, the country studied; but it encourages future research and more investigation about the subject. The main implication of this case is the possibility of generating some discussion about the theme: do the wine producers of developing countries, such as Argentina, Chile and Brazil produce organic wine (added into the company's sustainability actions) for export, or should they dedicate themselves to the production of traditional wines for internal market?
Practical implications
This case study is relevant for groups of students or professionals interested in discussing the strategies of wine production and marketing. The case may also be used by policy formulators of the winegrowing industry.
Originality/value
The organic and biodynamic production of wine is a recent subject and there are few studies about this theme. Mainly, the role of Latin American players is not very clear and this paper contributes to the discussion about the opportunity of organic and biodynamic wine production as a possible source of competitive advantage to Latin American wine producers in the global market.
Details
Keywords
Izaskun Rekalde, Jon Landeta, Eneka Albizu and Pilar Fernandez-Ferrin
The purpose of this paper is to present an analysis of the results of applying executive coaching (EC) as a management competency training and development strategy, setting up a…
Abstract
Purpose
The purpose of this paper is to present an analysis of the results of applying executive coaching (EC) as a management competency training and development strategy, setting up a comparison with other known training and development methods.
Design/methodology/approach
A dual sample is used. On the one hand, information is collected from a sample of 100 managers who participated as coachees in an EC process. On the other hand, the study provides the opinions of 236 HR managers as prescribers and promoters of company executive training and development actions.
Findings
The results suggest that EC is an effective management training and development method (MTDM). Furthermore, it is confirmed to be more effective than the rest of the techniques analysed in relation with sustained and observable management behaviour changes, whilst also providing advantages and drawbacks in its use.
Practical implications
Coaching seems to provide the most effective method for altering a selected number of concrete managerial behaviours, although its cost, length, and specificity limit its capacity to be used exclusively as a tool for continuous and generalised management training.
Originality/value
In addition to incorporating two different samples and points of view within the analysis, this work contributes evidence regarding behaviours addressed in EC processes – a feature that has received little analysis in the academic literature – and breaks new ground by comparing the results of this method with other MTDMs in terms of their degree of effectiveness in attaining observable and lasting behaviour changes.
Details
Keywords
The Bureau of Economics in the Federal Trade Commission has a three-part role in the Agency and the strength of its functions changed over time depending on the preferences and…
Abstract
The Bureau of Economics in the Federal Trade Commission has a three-part role in the Agency and the strength of its functions changed over time depending on the preferences and ideology of the FTC’s leaders, developments in the field of economics, and the tenor of the times. The over-riding current role is to provide well considered, unbiased economic advice regarding antitrust and consumer protection law enforcement cases to the legal staff and the Commission. The second role, which long ago was primary, is to provide reports on investigations of various industries to the public and public officials. This role was more recently called research or “policy R&D”. A third role is to advocate for competition and markets both domestically and internationally. As a practical matter, the provision of economic advice to the FTC and to the legal staff has required that the economists wear “two hats,” helping the legal staff investigate cases and provide evidence to support law enforcement cases while also providing advice to the legal bureaus and to the Commission on which cases to pursue (thus providing “a second set of eyes” to evaluate cases). There is sometimes a tension in those functions because building a case is not the same as evaluating a case. Economists and the Bureau of Economics have provided such services to the FTC for over 100 years proving that a sub-organization can survive while playing roles that sometimes conflict. Such a life is not, however, always easy or fun.
Details
Keywords
Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18;…
Abstract
Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18; Property Management Volumes 8‐18; Structural Survey Volumes 8‐18.
Index by subjects, compiled by K.G.B. Bakewell covering the following journals: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18; Property Management…
Abstract
Index by subjects, compiled by K.G.B. Bakewell covering the following journals: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18; Property Management Volumes 8‐18; Structural Survey Volumes 8‐18.
Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18;…
Abstract
Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18; Property Management Volumes 8‐18; Structural Survey Volumes 8‐18.
Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18;…
Abstract
Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18; Property Management Volumes 8‐18; Structural Survey Volumes 8‐18.