Search results

The topic of transportation incorporates a vast amount of divergent information. The subject matter varies greatly, and includes titles ranging from Camels of the Outback to The Great American Motion Sickness; or Why You Can't Get There from Here. To establish boundaries for this resource guide, the present authors referred to Public Law 87–449, 14 May 1962, which authorized the president to proclaim an annual National Transportation Week. Using this as a basis, they defined transportation As the movement of people or goods from one place to another, and included a little tourism to break up the concrete and steel. While some historical materials are included, this resource guide emphasizes modes of transportation currently used in the United States.

The purpose of this paper is to examine the relational consequences of electronic patient records based on co-produced data from pregnant women’s IT supported self-reporting. The analysis unfolds how the clinical encounter between patient and professional is reconfigured in the digitized society.

The paper provides a grounded theory analysis based on observations and interviews in an antenatal care unit. The study draws on empirical material generated through observations of the clinical encounters between pregnant women and midwifes, interviews with managers and midwifes, field notes and policy documents.

The author argues that the use of technology and co-produced data displace tasks and relations between healthcare professional and patient. The analysis shows that four modes of organizational patient involvement are enacted: involvement in administrative tasks, involvement in professional resistance, individualized involvement, and homogenized involvement of patients that tends to categorize the pregnancy roughly as either “normal” or “abnormal.”

This study contributes to qualitative research in digitization and patient involvement in health organization studies by showing how digital technology distributes the midwife’s autonomy, tasks and knowledge about the patient with both intended and unintended consequences. The argument goes beyond the prevalent prescriptive approaches to e-government and co-production, instead providing a critical analytical perspective on the promises of delivering efficient and patient-centered healthcare.

Imprisoned mothers are at increased risk for poor psychological health and psychological distress when separated from their children, so staff need to be highly skilled to support the women. However, there is a paucity of research focusing on staff experiences around sensitive issues such as mother–child separation. This study aims to understand the challenges faced by staff and how these might be addressed.

This qualitative interview study explored the views and experiences of 24 prison-based staff in England working with female prisoners separated from their infants.

Staff emphasised the challenges of working with separated mothers, specifically the emotional impact of this work, and the impact of the wider criminal justice system on their sense of agency.

A focus on the experience of separation highlights the broader problem of incarcerating women in general. Reducing the number of mother–child separations would mitigate the impact on both women and staff.

In an effort to restore investor confidence in the wake of recent financial reporting scandals, the Sarbanes‐Oxley Act of 2002 mandates that audit committees be fully independent and have at least one financial expert. The SEC adopted rules implementing these Sarbanes‐Oxley provisions. This paper contributes to the literature on the association between audit committee characteristics recommended by SOX and the likelihood of fraud in two ways. First, we focus on audit committee composition and the extent of the underlying nature of the firm (e.g., firm size, growth) and the contracting environment (e.g., managerial ownership, leverage) of the firm on the likelihood of fraud. In particular, we find that the likelihood of fraudulent financial reporting is negatively related to audit committee independence, number of audit committee meetings and managerial ownership and positively related to firm size and firm growth opportunities. Second, we separately examine firms with totally independent audit committees and fraudulent financial reporting. This sample is interesting because these are firms that had good corporate governance and yet still had fraudulent financial reporting. By separately examining firms with totally independent audit committees, we find that the likelihood of fraudulent financial reporting given a totally independent audit committee is inversely related to the level of managerial ownership and the number of audit committee meetings.

As Lorna Jowett and Stacey Abbott have pointed out, the US TV serial Supernatural owes much of its success to the way it combines horror with family drama, strengthening the affective involvement of viewers in the lives of its protagonists, the monster-hunting Winchester brothers. The notion of home – presented variously as a domestic, feminine space from which the Winchesters and their compatriots are excluded; a mobile and contingent space of masculine bonding; and a hybrid space which allows for self-expression outside prescribed gender norms, but which also holds the potential for danger – is central.

Heather L. Duda has pointed to the ways monster hunters are excluded from the normative institutions of their societies, and this is certainly true of the Winchesters, who live in their family car and are unable to maintain ‘normal’ homes. Later seasons give them a home in the form of an underground bunker, not designed as a domestic space, but nonetheless a place where their hypermasculine behaviours can be relaxed. This chapter examines the tensions that emerge in this apparent move from a traditional narrative of the home as feminine space under threat to something more ambivalent, where masculine identity itself may be in danger.

This study explores the professional work of managers in professional service firms (PSFs) by focusing on the relational position of managers as they interface between diverse groups of actors and navigate a multiplicity of accountabilities.

Drawing on an ethnographic study of managers in a Brazilian PSF, this study demonstrates through observations, interviews and shadowing how PSF managers address multiple accountabilities in the conduct of professional work.

To navigate multiple accountabilities, PSF managers perform several forms of boundary work, which the authors conceptualize as “revamping” and “remolding” operations and “translating” and “transforming” understandings. The form of boundary work performed depends on the configuration of two elements of accountability demands: knowledge orientation and extent of exposure. Although analytically distinct, these elements intertwine, suggesting the need for a dynamic perspective on accountability. The analysis shows that professional work extends beyond fixed or passive views of hierarchical and intrinsic accountability to emphasize that managers exude accountability of an adaptive nature.

This study illustrates and theorizes the role of boundary work in PSFs, develops its link to accountability, and identifies its scholarly and practical affordances and limitations for understanding managers’ professional work when navigating multiple accountabilities.

The findings reveal perspectives and behaviors of managers embedded in PSFs, illustrating their unstructured and agentic experiences of accountability and boundary work in practice. The insights can be extended to other contexts where managers face multiple accountabilities in conducting professional work.

The purpose of this paper is to determine how the professionalization of school and academic librarianship contributed to the establishment of information literacy as a form of legitimation.

Historical analysis via Abbott.

The need to obtain and maintain professional status did place school and academic librarians in a vulnerable position during a time of change that forced them to seek a new jurisdiciton of expertise.

Important for the profession to examine the context of the emergence of a current and important framework.

This paper explores the role of accounting in a religious setting and evaluates the sacred‐secular divide developed by Laughlin and Booth who suggested that accounting is antithetical to religious values, embodying the secular as opposed to the sacred. Yet Christian thinkers such as Wesley and Neibuhr reject this position and indicate the accounting and financial issues do not necessarily conflict with religious values.

This paper explores narratives drawn from the Church of Scotland, the life and practices of Charles Wesley and the Christian doctrine of stewardship as a way of determining the verisimilitude of the “accounting as secular” claim.

These accounts and individual perceptions drawn from the Church of Scotland were more consistent with the concept of a jurisdictional conflict between accountants and clergy than a sacred‐secular divide. The life of John Wesley and the doctrine of stewardship show that accounting can be part of practices of spirituality. Sacred or secular accounting was found to be an issue of perception.

There is scope for future research into perceptions of accounting and the role(s) of accounting in sacred spaces.

This paper highlights the sacred role and aspects to accounting.

Part II of the Public Company Accounting Oversight Board (PCAOB) inspection report is released only when firms fail to remediate quality control criticisms and is intended to be a public signal of audit quality. The purpose of this paper is to reexamine whether audit clients react to the release of Part II of the PCAOB inspection report as a signal of audit quality.

This study uses a difference-in-difference regression model to examine the association between the release of Part II of the PCAOB inspection report and an audit firm’s change in market share. A sensitivity analysis is also performed to determine whether the main findings are robust to the timing of the release of the report and type of quality control criticism included in Part II of the inspection report.

After controlling for the prior year’s changes in market share, the authors find no evidence that clients react to the public release of Part II of the report. In the second part of the study, they examine when clients become aware of the contents of the Part II report prior to its release. Firms with audit performance criticisms experience a decrease in market share following the release of Part I. Firms with firm management criticisms experience a significant decrease in market share following the remediation period and before the public release of Part II.

The results suggest that Part II of the PCAOB inspection report does not provide new information to the market. Clients appear to be aware of the information contained in Part II of the PCAOB inspection report prior to its release. The authors believe that the delay in releasing the Part II report may create an information imbalance, and the PCAOB may want to consider ways to improve the timeliness of the information.

This study questions the generalizability of prior research which finds that Part II of the inspection report provides new information that is valued by the public company audit market as a signal of audit quality. The findings provide new evidence that the contents of Part II and the firm’s ability to remediate the quality control concerns are known to audit clients prior to the public release.