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This special issue paper aims to describe the early effects of COVID-19 on auditing in New Zealand, and the subsequent reforms that the authors expect will follow.

The authors use published sources to discuss the impact of COVID-19 on auditing, and potential reforms.

COVID-19 was at first expected to have a substantial impact on audit outcomes such as audit opinions. The effects that eventuated have been much less substantial so far. Nevertheless, the authors expect reforms to auditing to take place, especially including non-audit services, reports on inspections of auditors and more reporting on going concern issues by directors, followed by increased responsibility for auditors. In future, there may be further changes including reform to the liability of auditors, reporting on internal control, more responsibility for fraud and changes to corporate governance.

Limitations include the ongoing nature of the COVID-19 crisis. Further effects may yet eventuate.

Financial report users and auditors should anticipate changes.

This paper provides early evidence of the impact of COVID-19 on New Zealand auditing and predicts changes to the regulation of auditing.

Presents 31 abstracts, edited by Johanthan Morris and Mike Reed, from the 2003 Employment Research Unit Annual Conference, held at Cardiff Business School in September 2003. The conference theme was “The end of management? managerial pasts, presents and futures”. Contributions covered, for example, the changing HR role, managing Kaizen, contradiction in organizational life, organizational archetypes, changing managerial work and gendering first‐time management roles. Case examples come from areas such as Mexico, South Africa, Australia, the USA, Canada and Turkey.

The Western New South Wales Integrated Care Strategy (ICS) was rolled out from November 2014 across three rural sites. The purpose of this paper is to assess its impact on general practices, and examine the feasibility of implementing an ICS, within a predominantly fee-for-service delivery model.

Mixed methods were used to analyse the implementation of the ICS, including practice-level patient data on changes in service provision. This includes unit-record data on 130 enroled patients across three rural sites, as well as qualitative data collection from providers.

There were significant increases in both revenue-generating and non-revenue-generating activities (primarily care coordination activities) associated with implementing the ICS. Each occasion of service involved greater contact time with practice staff other than GPs, as well as greater administration time. There is evidence that ICS activities such as case conferencing and team care planning substitute for traditional GP consultations. Overall, the study found that a significant investment of resources – namely staff time devoted to a range of activities – was required to support the implementation of the ICS. Such an investment was supported both externally and through revenue-generating practice-level activities.

The data collection and evaluation project is ongoing, with analysis based on the first wave of data from three sites.

At the practice level, a substantial commitment of resources is required to invest in, and sustain, a new model of integrated care (IC). This commitment can currently be supported both through higher revenue generation at the practice level, and externally by health system stakeholders, but changes in financial settings could impact on financial viability.

This paper provides evidence on the role of blended payment mechanisms in facilitating the implementation of IC in a rural setting where there are medical workforce constraints.

Through this column I will be exploring the field of environmental information and its provision in this country. I will do this by tackling the subject from the user's point of view: each month I will pick a different user (or potential user) group, and discuss resources, services and organisations which can be of use to this group. Just to avoid any charge of repetitiveness, I will occasionally diverge from this pattern to discuss other issues.

Reform of local political management continues to be part of the international agenda for change as governments seek to create the conditions for better performance in local government. The purpose of this paper is to investigate the impact of changes in political management upon the performance of local government, with England as a case study, and the implications for local government reform elsewhere.

Using statistical data derived from the system of comprehensive performance assessment (CPA), the analysis uses Kendall's tau to correlate CPA score per local authority against the respective political governance arrangement of each local authority in England.

As the correlation coefficient did not reach the level of statistical significance, the principal finding is that the relationship between different political governance arrangements and local authorities' performance is not demonstrated. The implications of this for governments' reforms of political management are discussed.

The data are based upon English sources and point to the importance of conducting comparable analysis in other societies that have undergone similar changes in local political management.

In instituting reforms of local governance, governments rarely pay serious attention to measurable outcomes and the paper suggests the value in so doing.

The specific relationship between local political management and performance has not previously been measured in precisely this way.

The purpose of this paper is to describe specific features of a Victorian (Australia) state-wide hub and spoke model of speech pathology provision established for adults with complex communication needs (CCN). Two case studies highlighting successful examples of services developed to enhance community inclusion will be described and the challenges discussed.

The route to community inclusion is described through a case study illustration of one communication accessible community site and one disability service study. The disability service research involved focus groups, survey and interview data and demonstrated the efficacy and sustainability of a support worker training model.

Sustainable change in the community and in disability services can occur through partnerships, training, and long-term commitment. Support workers who can facilitate interactions for people who have cognitive and communicative disabilities are an essential component of building the capacity of communities to include people with CCN. Collaboration between community members, specialised supports and people with disabilities enhances active community participation.

This innovative, state-wide model has the capacity to be replicated elsewhere. On-going speech pathology services are integral to support adults with CCN providing both short-term individualised services, sustainable staff training and community engagement.

While one's route on the World Wide Web (WWW) may not be “straight on 'til morning,” it can be nearly as exciting. Sometimes the promise of a WWW file is not fulfilled, or different titles yield the same file, or one receives a message claiming that a server is not accessible; however, there are many good resources for the deaf that are under construction on the Web. Creative, responsible people are trying to arrange information to make it accessible for everyone. In spite of current limitations, the World Wide Web is an excellent platform on which everyone can share information and compare almost instantly the information and knowledge found.

Under pressure from modern business conditions and practices, technology is being harnessed to help more people learn more things quicker than ever before – thus enabling them not only to do more things but to do new things, and do them better than would have been the case under the traditional, instructor‐led training system. There is a danger, however, that people will fall in love with “technology” and ignore the value of ensuring that e‐learning materials cater for learners’ needs and follow the principles of effective instructional design. One of the leading companies in the field of producing custom built e‐learning solutions, VEGA Skillchange, outlines both its philosophy and the process it uses to ensure that this is the case. Finally, three case studies – Standard Life, Gartmore Investment Management and DailmlerChrysler – illustrate how e‐learning is being used effectively in different contexts to produce competitive advantage.

Discusses the transfer of undertakings in the UK, referring to the Transfer of Undertakings (Protection of Employment) Regulations of 1981, the Employment Rights Act 1996, and the Acquired Rights Directive 1977. Provides the raison d’etre of the Acquired Rights Directive and outlines how it was implemented in the UK. Talks about the confusing jurisprudence of the European and British courts, mentioning the European Court of Justice’s challenges to the directive, the 1994 proposals, amended 1997 proposals, the Commission’s memorandum of 1997 and the UK government’s consultation papers. Describes how the European Directive is applied and interpreted in relation to the Acquired Rights Directive and transfer of undertakings. Outlines the regulations controlling compulsory competitive tendering. Points out the obligation to inform and consult on the transfer of an undertaking and how the directive is enforced if this fails to occur. Notes the effect a relevant transfer has on existing collective agreements and the legal implications of dismissing employees by reason of the relevant transfer. Looks at the European Commission’s proposal for a directive on safeguarding employees’ rights in the event of transfer and the implications that would have on UK business. Concludes that a new directive is needed, building on the 1977 Directive but ironing out its inconsistencies.

Aslib has issued a document commenting on the Library Association's Futures Working Party Report which will be of interest to members of both organisations. Behind all the expressions of goodwill is a clear indication that Aslib thinks the LA's proposals poach on other organisations' territories.