Lisa M. Walters, Mark A. Nickerson and Linda A. Hall
The purpose of this paper is to investigate a subject accounting firm’s existing workflow processes for preparing individual tax returns with an emphasis on identifying…
Abstract
Purpose
The purpose of this paper is to investigate a subject accounting firm’s existing workflow processes for preparing individual tax returns with an emphasis on identifying predominant areas of waste.
Design/methodology/approach
Specific Quality and Lean tools were applied to qualitative data secured from on-site visits to the firm. Quantitative data analysis of productivity measures was performed to identify additional sources of muda (waste) as well as validate the findings from the qualitative analysis. Corrective actions were recommended as applicable.
Findings
This case study of the subject firm identifies predominant wastes in the individual tax return process as defects and waiting. The authors propose that these categories of waste (waiting and defect) may indeed be the predominant forms of waste in service organizations and require further research.
Research limitations/implications
At least two limitations exist. The first was the inability to capture exact cycle times for each of the process steps. A second limitation was that the data on staff performance were gathered via interview rather than through direct observation.
Practical implications
Individual income tax return preparation (Form 1040) provides a significant revenue stream for many accounting firms. Managing the processes involved in an effective and timely fashion is critical to profitability. Additionally, other service industries, including financial and accounting firms of similar size or function, may find these areas of waste relevant and adopt similar strategies for eliminating or reducing them in service-processes.
Originality/value
Negligible literature exists concerning wastes in accounting firms. However, accounting firms in the USA earn an average of more than 50 percent of their total fees from tax services, including income tax return preparation.
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Paul D. Bliese is currently the commander of the U.S. Army Medical Research Unit – Europe. He received his Ph.D. in Applied Social Psychology from Texas Tech University. His…
Abstract
Paul D. Bliese is currently the commander of the U.S. Army Medical Research Unit – Europe. He received his Ph.D. in Applied Social Psychology from Texas Tech University. His research interests include multilevel methodology, leadership, and occupational stress. He is a consulting editor for the Journal of Applied Psychology, and also serves on the editorial boards of Leadership Quarterly and Organizational Research Methods. His work has appeared in the Human Performance, Journal of Applied Psychology, Journal of Applied Social Psychology, Journal of Occupational Health Psychology, Journal of Organizational Behavior, and Organizational Research Methods.Kristina A. Bourne is a doctoral candidate in Organization Studies at the University of Massachusetts at Amherst, where she also obtained a M.B.A. and a Women’s Studies Graduate Certificate. Her academic interests include gender and organization as well as family-friendly policies and benefits. She is currently working on her dissertation in the area of women business owners, and on a collaborative research project focusing on part-time work arrangements.Gilad Chen is an Assistant Professor of Psychology at the Georgia Institute of Technology. He received his Ph.D. in Industrial-Organizational Psychology from George Mason University. His research focuses on work motivation, teams, and leadership, with particular interests in modeling motivation and performance in work team contexts and the examination of multilevel organizational phenomena. His work has appeared in the Academy of Management Journal, Human Performance, Journal of Applied Psychology, Journal of Organizational Behavior, and Organizational Research Methods.Jae Uk Chun is a doctoral student in Organizational Behavior in the School of Management at the State University of New York at Binghamton, where he is also research assistant of the Center for Leadership Studies. His major research interests include leadership, group dynamics and group decision-making, and multiple levels of analysis issues.Vinit M. Desai is a doctoral student and researcher in Organizational Behavior and Industrial Relations at the Walter A. Haas School of Business, University of California at Berkeley. His research interests include organizational learning, sensemaking, and error cognition in high reliability organizations.Shelley D. Dionne is an Assistant Professor of Organizational Behavior and Leadership in the School of Management at Binghamton University, and a fellow in the Center for Leadership Studies. She received her Ph.D. in Organizational Behavior from Binghamton University. Her research interests include leadership and creativity, levels of analysis issues, and team development and training.Daniel G. Gallagher (Ph.D. – University of Illinois), is the CSX Corporation Professor of Management at James Madison University in Harrisonburg, Virginia. He currently serves on the editorial boards of the Journal of Organizational Behavior, Journal of Management, and Industrial Relations (Berkeley). His current research interests include the multi-disciplinary study of contingent employment and other forms of work outside of the traditional employer – employee relationship.David A. Hofmann (Ph.D., The Pennsylvania State University) is currently Associate Professor of Management at the Kenan-Flagler Business School at the University of North Carolina at Chapel Hill. His research interests include safety issues in organizations, multi-level analysis, organizational climate/culture and leadership, content specific citizenship behavior, and the proliferation of errors in organizations. In 1992, he was awarded the Yoder-Heneman Personnel Research award by the Society for Human Resource Management. His research appears in a number of journals including the Academy of Management Journal, Academy of Management Review, Journal of Applied Psychology, Journal of Management, Organizational Behavior and Human Decision Process, and Personnel Psychology. He has also co-authored several book chapters, edited a book (Safety and Health in Organizations: A Multi-level Perspective), and presented papers/workshops at a number of professional conferences.James G. (Jerry) Hunt (Ph.D. University of Illinois at Urbana-Champaign) is the Paul Whitfield Horn Professor of Management, Trinity Company Professor in Leadership and Director of the Institute for Leadership Research at Texas Tech University. He is the former editor of the Journal of Management and current Senior Editor of The Leadership Quarterly. He founded and edited the eight volume leadership symposia series, and has authored or edited some 200 book and journal publications. His current research interests include processual approaches to leadership and organizational phenomena and the philosophy of the science of management.Kimberly S. Jaussi is an Assistant Professor of Organizational Behavior and Leadership in the School of Management at Binghamton University and a fellow in the Center for Leadership Studies. She received her doctorate from the Marshall School of Business at the University of Southern California. Her research interests include unconventional leader behavior, creativity and leadership, identity issues in diverse groups, and organizational commitment.Lisa M. Jones is a doctoral candidate in Organizational Behavior at the Kenan-Flagler Business School at the University of North Carolina at Chapel Hill. She received her B.A. from the University of California at Berkeley and her M.B.A. and M.A. from Brigham Young University. Her research interests include leadership, collective personality, and innovation implementation.Kyoungsu Kim is Associate Professor of Organization in the College of Business Administration, Chonnam National University. His major fields of interest are culture and leadership at multiple levels of analysis. His research focuses on charismatic leadership, organizational structure, roles, culture, and multiple levels of analysis.Barbara S. Lawrence is Professor of Human Resources and Organizational Behavior at the UCLA Anderson Graduate School of Management. She received her Ph.D. from the Sloan School of Management at MIT. Dr. Lawrence’s current research examines organizational reference groups, the evolution of organizational norms, internal labor markets and their effects on employees’ expectations and implicit work contracts, and the impact of population age change on occupations.Craig C. Lundberg is the Blanchard Professor of Human Resource Management at Cornell University’s School of Hotel Administration. He works with organizations facilitating organizational and personal development and publishes extensively (over 200 articles and chapters, five co-authored books). His current scholarship focuses on organizational change and culture, consultancy, alternative inquiry strategies, and sensemaking and emotions in work settings.Kenneth D. Mackenzie is the Edmund P. Learned Distinguished Professor in the School of Business at the University of Kansas. He is also the President of a pair of consulting companies which support and enrich his research. He is a Fellow of the American Association for the Advancement of Science. He serves on various editorial boards and has published numerous books and articles. He received a B.A. in Mathematics and a Ph.D. in Business Administration from the University of California at Berkeley. He has spent his career trying to overcome the handicap of “excessive theoretical education.”Peter Madsen is a doctoral student at the Walter A. Haas School of Business, University of California at Berkeley. His thesis work examines the processes by which organizations attempt to learn from past failures and the organizational actions and characteristics that facilitate such learning. His other interests include organizational reliability, strategic management, the work-life interface, and ethics.John E. Mathieu is the Northeast Utilities and Ackerman Scholar Professor of Management at the University of Connecticut. He received a Ph.D. in Industrial/Organizational Psychology from Old Dominion University in 1985. He has published over 50 articles and chapters on a variety of topics, mostly in the areas of micro- and meso-organizational behavior. He is a member of the Academy of Management, a Fellow of the Society of Industrial Organizational Psychology, and the American Psychological Association. His current research interests include models of training effectiveness, team and multi-team processes, and cross-level models of organizational behavior.Sara Ann McComb is an Assistant Professor of Operations Management at the University of Massachusetts at Amherst. She obtained her Ph.D. in Industrial Engineering at Purdue University. Her research interests include alternative work arrangements and project teams. Currently, she is examining mutually beneficial links between organizations and part-time workers, particularly in the service sector. She is also studying the way in which project teams share information, a project for which she was award the National Science Foundation’s CAREER Award.Jone L. Pearce is Professor of Organization and Strategy in the Graduate School of Management, University of California, Irvine. She conducts research on workplace interpersonal processes, such as trust, and how these processes may be affected by political structures, economic conditions and organizational policies and practices. Her work has appeared in over seventy scholarly articles and her most recent book is Organization and Management in the Embrace of Government (Erlbaum, 2001). She is a Fellow of the Academy of Management and served as the Academy’s President in 2002–2003.Amy E. Randel is an Assistant Professor and the Coca-Cola Fellow in the Calloway School of Business & Accountancy at Wake Forest University. She received her Ph.D. in Organizational Behavior from the Graduate School of Management at the University of California, Irvine. Her research interests include identity in organizations, diverse group dynamics, group efficacy, cross-cultural management, and social capital.Richard Reeves-Ellington is currently Professor Emeritus in the School of Management at Binghamton University and an Associate Dean at Excelsior College. He taught at the American University in Bulgaria and Sofia University in Bulgaria as a Fulbright Senior Scholar. His fields of interest revolve around cross-cultural aspects of global organization, marketing, and business strategy. He also served on the Fulbright Selection Committee for SE Europe, the Muskie Foundation for students from the CIS, and the Fulbright Senior Scholars Program. His initial 33-year career in the pharmaceutical industry included 19 years of living in Asia, Europe, and Latin America.Christine M. Riordan is a faculty member in the Department of Management and also the Director of the Institute for Leadership Advancement in the Terry College of Business at the University of Georgia. Chris’ current research, which includes the study of labor force and cross-cultural diversity, has been published in journals such as the Journal of Applied Psychology, Journal of Management, Organizational Research Methods, and Research in Personnel and Human Resource Management.Karlene H. Roberts is a Professor of Business Administration at the Walter A. Haas School of Business, University of California, Berkeley. She has been on the review boards of many major journals in her field. She is a fellow of the American Psychological Association, the American Psychological Society and the Academy of Management. Her current research interests are in the design and management of organizations in which errors can have catastrophic outcomes. In this area she explores cross-level issues.Denise M. Rousseau is the H. J. Heinz II Professor of Organizational Behavior and Public Policy at Carnegie Mellon University. An organizational psychologist, her research focuses on worker-employer relationships and multi-level processes in organizational change. She is editor-in-chief of the Journal of Organizational Behavior, and in 2003–2004, President of the Academy of Management.Melissa Woodard Barringer is an Associate Professor of Management at the University of Massachusetts at Amherst. She obtained her Ph.D. in Industrial and Labor Relations at Cornell University. Her research interests are in the areas of total compensation and alternative work arrangements. She is currently studying part-time work in the service industry, and contingent work in the accounting and academic professions.
Refugees’ access to psychotherapeutic care is insufficient in Germany. One factor particularly contributing to hindering their access to adequate therapeutic care is a lack of…
Abstract
Purpose
Refugees’ access to psychotherapeutic care is insufficient in Germany. One factor particularly contributing to hindering their access to adequate therapeutic care is a lack of provision of language mediation. This paper aims to explore the institutional system in which the financing of language mediation in the context of the medical treatment of asylum seekers in Germany is located. It examines why the language barrier problem resulting from a lack of financing is not being solved, even though it has been well known for years as a structural problem of day-patient health care to refugees and migrants in Germany.
Design/methodology/approach
The financing of language mediation is analysed against the background of theories of the so-called “shunting yard”, in which public responsibilities for the assumption of costs are shifted from one level and actor to the other, thus preventing sustainable solutions being achieved. A mix of qualitative methods including the evaluation of official documents, reports and secondary literature, and of 23 expert interviews was used.
Findings
The financing of language mediation is a perfect example of the “shunting yard” phenomenon, with responsibilities being shifted between federal government, health insurance bodies and the municipalities in Germany. This paper argues that the specific financing structure in the German federal system can be viewed as a reason for the non-solution of the language barrier that hinders refugees’ access to health care.
Originality/value
The problem of the financing of language mediation in the context of health care has been rarely treated from a social sciences perspective. This paper contributes to addressing this gap.
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Eva PenzeyMoog and Danielle C. Slakoff
The reality of domestic violence does not disappear when people enter the digital world, as abusers may use technology to stalk, exploit, and control their victims. In this…
Abstract
The reality of domestic violence does not disappear when people enter the digital world, as abusers may use technology to stalk, exploit, and control their victims. In this chapter, we discuss three unique types of technological abuse: (1) financial abuse via banking websites and apps; (2) abuse via smart home devices (i.e., “Internet of Things” abuse); and (3) stalking via geo-location or GPS. We also argue pregnancy and wellness apps provide an opportunity for meaningful intervention for pregnant victims of domestic violence.
While there is no way to ensure users' safety in all situations, we argue thoughtful considerations while designing and building digital products can result in meaningful contributions to victims' safety. This chapter concludes with PenzeyMoog's (2020) “Framework for Inclusive Safety,” which is a roadmap for building technology that increases the safety of domestic violence survivors. This framework includes three key points: (1) the importance of educating technologists about domestic violence; (2) the importance of identifying possible abuse situations and designing against them; and (3) identifying user interactions that might signal abuse and offering safe interventions.
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Samantha T. Hope, Lisa M. Abrams and David T. Marshall
Teacher residency programs (TRPs) offer an alternative to traditional models of teacher preparation with the aim of developing teachers to work and stay in hard-to-staff schools…
Abstract
Purpose
Teacher residency programs (TRPs) offer an alternative to traditional models of teacher preparation with the aim of developing teachers to work and stay in hard-to-staff schools. Research on these extended field placement programs is limited and typically examines program outcomes or the experiences and development of the pre-service teachers, or residents. This study focuses on a relatively unexamined area of TRPs to explore how providing mentoring and coaching supports the professional development of the in-service TRP coaches.
Design/methodology/approach
This study employed a qualitative case study design. Fourteen coaches in an urban teacher residency program were interviewed over a three-year period. Using a semi-structured protocol, participants’ experiences and the influence of program participation were explored.
Findings
Findings revealed that coaches experienced professional growth in their instructional practices and deepened or renewed their commitment to teaching. Program components such as evidence-based observational tools and protocols encouraged reflective practice and (re)evaluation of teaching that contributed to beliefs about improved practice.
Practical implications
In-service teachers experience development in their pedagogical practices and may feel a renewed sense of professional engagement through serving as a coach for a pre-service teacher. Additionally, hard-to-staff schools that partner with TRPs to recruit and develop new teachers may find an added benefit in retaining a greater number of veteran teachers who participate as coaches in residency pre-service education programs.
Originality/value
Much of the teacher residency literature explores the outcomes and experiences of pre-service teacher residents and has little focus on how these programs may benefit TRP coaches. Coaches have an essential role in the implementation and influence of residency programs on pre-service teachers, yet little is understood about how the act of coaching impacts the in-service teacher coach. This article suggests that coaches experience meaningful professional benefits of participation in TRPs and has implications for effective residency program design.
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This paper shows that the collector (like the flâneur) is a decisive character in Walter Benjamin’s philosophy of history, specifically in the manifestation of the historical…
Abstract
Purpose
This paper shows that the collector (like the flâneur) is a decisive character in Walter Benjamin’s philosophy of history, specifically in the manifestation of the historical materialist, yet the paper is not so much about the collector or collecting as it is about the commodity and the experience thereof in consumer society.
Methodology/approach
The section “The Dream World of Mass Culture” discusses mass culture and the central problem of commodity fetishism as Benjamin sees it. The section “A Physiognomist of ‘the World of Things’” discusses the critical task of the historical materialist actualized and made possible through an activity akin to collecting. The section “Collecting, Child’s Play, and Seeing Similarities” illuminates the central importance of the activity of collecting for Benjamin’s research regarding mass culture, historical materialism, and the experience of modernity itself. The final section explains and fleshes out the central concepts of the mimetic faculty and physiognomic perception for Benjamin.
Findings
I find that, ultimately, to understand the ability of the historical materialist to witness history critically, according to Benjamin, is to understand the historical materialist as a collector. To understand the revolutionary activity of collecting is to understand collecting as a manifestation of a fundamental activity of human nature, the inclination to become “like” or to become “similar.” But such an impulse grounds, for Benjamin, not only the activity of collecting but also collective experience, the collective conscious, mass culture, and the essence of the commodity itself as a sociocultural artifact. The paper demonstrates that the mimetic faculty is the primary human faculty Benjamin focused on in his theory of experience.
Originality/value
The originality of this paper lies in the fact that it illustrates the primary importance of the theory of the mimetic faculty, the notion of physiognomic perception, and the work of Heinz Werner to Walter Benjamin’s theory of commodity fetishism that to date has been largely underdeveloped. But, more importantly, the paper shows that Benjamin’s theory of experience could illuminate a path toward developing a theory of experience within a fundamental philosophical anthropology.
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Ted Brown, Brett Williams, Shapour Jaberzadeh, Louis Roller, Claire Palermo, Lisa McKenna, Caroline Wright, Marilyn Baird, Michal Schneider‐Kolsky, Lesley Hewitt, Tangerine Holt, Maryam Zoghi and Jenny Sim
Computers and computer‐assisted instruction are being used with increasing frequency in the area of health science student education, yet students’ attitudes towards the use of…
Abstract
Computers and computer‐assisted instruction are being used with increasing frequency in the area of health science student education, yet students’ attitudes towards the use of e‐learning technology and computer‐assisted instruction have received limited attention to date. The purpose of this study was to investigate the significant predictors of health science students’ attitudes towards e‐learning and computer‐assisted instruction. All students enrolled in health science programmes (n=2885) at a large multi‐campus Australian university in 2006‐2007, were asked to complete a questionnaire. This included the Online Learning Environment Survey (OLES), the Computer Attitude Survey (CAS), and the Attitude Toward Computer‐Assisted Instruction Semantic Differential Scale (ATCAISDS). A multiple linear regression analysis was used to determine the significant predictors of health science students’ attitudes to e‐learning. The Attitude Toward Computers in General (CASg) and the Attitude Toward Computers in Education (CASe) subscales from the CAS were the dependent (criterion) variables for the regression analysis. A total of 822 usable questionnaires were returned, accounting for a 29.5 per cent response rate. Three significant predictors of CASg and five significant predictors of CASe were found. Respondents’ age and OLES Equity were found to be predictors on both CAS scales. Health science educators need to take the age of students and the extent to which students perceive that they are treated equally by a teacher/tutor/instructor (equity) into consideration when looking at determinants of students’ attitudes towards e‐learning and technology.
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Valentina Vendittoli, Wilma Polini, Michael S.J. Walter and Jakob P.C. Stacheder
This study aims to address challenges in the Laser Powder Bed Fusion process of polymers, focusing on the considerable amount of unsintered powder left post-printing. The…
Abstract
Purpose
This study aims to address challenges in the Laser Powder Bed Fusion process of polymers, focusing on the considerable amount of unsintered powder left post-printing. The objective is to understand the altered properties of this powder and find solutions to improve the process, reduce waste and explore reusing reprocessed powder.
Design/methodology/approach
A novel methodology is used to generate reprocessed powder without traditional printing, reducing time, cost and waste. The approach mimics the ageing effects during the printing process, providing insights into particle size distribution and thermal behaviour.
Findings
Results reveal insights into artificial ageing, showing an 8.2% decrease in particle size (60.256–69.183 µm) and a 9.1% increase in particle size (17.378–19.953 µm) compared to unsintered powder. Thermal behaviour closely mirrors used powders, with variations in enthalpy of fusion (−0.55% to 2.69%) and degree of crystallinity (0.19% to 2.64%). The proposed methodology produces results that differ from those due to printing under 3% from a thermal point of view. The new process reduces the time needed for aged powder, contributing to cost savings and waste reduction.
Originality/value
The study introduces a novel method for reprocessed powder generation, deviating from traditional printing. The originality lies in artificially ageing powders, providing comparable results to actual printing. This approach offers efficiency, time savings and waste reduction in the Laser Powder Bed Fusion process, presenting a valuable avenue for further research.
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Alison J. Marganski and Lisa A. Melander
While research on digital dangers has been growing, studies on their respective solutions and justice responses have not kept pace. The agathokakological nature of technology…
Abstract
While research on digital dangers has been growing, studies on their respective solutions and justice responses have not kept pace. The agathokakological nature of technology demands that we pay attention to not only harms associated with interconnectivity, but also the potential for technology to counter offenses and “do good.” This chapter discusses technology as both a weapon and a shield when it comes to violence against women and girls in public spaces and private places. First, we review the complex and varied manifestations of technological gender violence, ranging from the use of technology to exploit, harass, stalk, and otherwise harm women and girls in communal spaces, to offenses that occur behind closed doors. Second, we discuss justice-related responses, underscoring how women and girls have “flipped the script” when their needs are not met. By developing innovative ways to respond to the wrongs committed against them and creating alternate systems that offer a voice, victims/survivors have repurposed technology to redress harms and unite in solidarity with others in an ongoing quest for justice.
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The purpose of this paper is to investigate the development of mathematics teachers’ pedagogical content knowledge (PCK) over successive cycles of lesson study. Utilising the…
Abstract
Purpose
The purpose of this paper is to investigate the development of mathematics teachers’ pedagogical content knowledge (PCK) over successive cycles of lesson study. Utilising the framework of mathematical knowledge for teaching (MKT) (Ball et al., 2008), this research classifies features of PCK as utilised by post-primary mathematics teachers in their planning and reflection conversations in lesson study. The development of these features of PCK is then traced over successive cycles.
Design/methodology/approach
In total, 12 teachers in two Irish post-primary schools participated in this research. Over the course of one academic year, these two groups of teachers completed a number of cycles of lesson study and qualitative data were generated through audio recordings of all lesson study meetings and through individual interviews with participants.
Findings
Analysis of teacher dialogue reveals distinct features of knowledge of content and students (KCS) and knowledge of content and teaching (KCT) incorporated by these teachers in their planning and reflection conversations, providing empirical evidence of MKT in lesson study. The occurrence of these features of KCS and KCT in lesson study conversations increased over successive cycles, demonstrating teacher learning.
Originality/value
This research contributes to the literature in expanding the theoretical underpinnings of teacher learning in lesson study. It also provides further empirical evidence of MKT (Ball et al., 2008) in teacher practice, specifically related to post-primary mathematics teachers.