Brian Blundell, Lyn Daunton, Mike Saunders and Bob Townley
The attitude of owners and senior managers in small and medium sized businesses towards training and development is a significant factor in determining the provision of…
Abstract
The attitude of owners and senior managers in small and medium sized businesses towards training and development is a significant factor in determining the provision of opportunities for human resource development and, therefore, the growth in the supply of a skilled and competent workforce.
In light of contemporary critiques of New Zealand comprehensive schooling published mainly in the popular press, it is timely to re‐examine the origins of and the rationale for…
Abstract
In light of contemporary critiques of New Zealand comprehensive schooling published mainly in the popular press, it is timely to re‐examine the origins of and the rationale for the widespread adoption of this model of education. The comprehensive schooling philosophy, it was recently alleged, has produced a situation in which ‘as many as one in five pupils in the system is failing’ and where ‘there is a large group at the bottom who are not succeeding’. This group was estimated to include some 153,000 students out of the total current New Zealand student population of 765,000. In this context, however, Chris Saunders and Mike Williams, principals of Onehunga High School and Aorere College in Auckland respectively, have noted that having underachieving students in secondary schools in particular is not a recent phenomenon. A large ‘tail’ of poor performing high school students has long been a cause of concern, Williams suggests.
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Describes how, to produce results similar to that of a small aggressive company, ICL has taken empowerment one step further by transforming some of its business units into…
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Describes how, to produce results similar to that of a small aggressive company, ICL has taken empowerment one step further by transforming some of its business units into subsidiary companies working under the ICL umbrella. Asserts that diversity is one of the keys to ICL′s continued profitability. Contends that empowerment has been instrumental in the creation of a more dynamic, efficient and results‐oriented organization. Focuses on an individual business unit, looking at the empowerment process from this perspective. Concludes that huge progress has been made and the company will maintain and develop its innovative and flexible culture.
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In the last four years, since Volume I of this Bibliography first appeared, there has been an explosion of literature in all the main functional areas of business. This wealth of…
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In the last four years, since Volume I of this Bibliography first appeared, there has been an explosion of literature in all the main functional areas of business. This wealth of material poses problems for the researcher in management studies — and, of course, for the librarian: uncovering what has been written in any one area is not an easy task. This volume aims to help the librarian and the researcher overcome some of the immediate problems of identification of material. It is an annotated bibliography of management, drawing on the wide variety of literature produced by MCB University Press. Over the last four years, MCB University Press has produced an extensive range of books and serial publications covering most of the established and many of the developing areas of management. This volume, in conjunction with Volume I, provides a guide to all the material published so far.
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Janet Cobb, Alison Giraud‐Saunders and Mike Kerr
This article addresses the need for health checks for people with learning disabilities as a proven route to identifying and tackling health inequalities, what health checks…
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This article addresses the need for health checks for people with learning disabilities as a proven route to identifying and tackling health inequalities, what health checks should look like (covering physical and mental health) and how they should be followed up, and how practices and primary care trusts (PCTs) can implement health checks, involving people with learning disabilities and family carers and drawing on the expertise of community learning disability teams. Experience from Wales and England of offering health checks is described, and some key learning points are drawn out. In particular we recommend the appointment of a strategic health facilitator to lead the introduction of health checks and to ensure that the results are used to improve the health and health care of the population of people with learning disabilities.
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This study tests a research model for promoting understanding of the responsibility attribution process.
Abstract
Purpose
This study tests a research model for promoting understanding of the responsibility attribution process.
Design/methodology/approach
A between-subjects experiment was conducted to test the hypotheses.
Findings
The results reveal that counterfactual thinking about how a system failure could have been prevented moderates the effect of cause of misstatement on perceived control. Counterfactual thinking about how an audit failure could have been avoided also moderates the effect of perceived control on causal account. Additionally, causal account mediates the effect of perceived control on responsibility judgment of an audit firm. Inclusion of audit firm size and auditor systems competency as control variables in the hypothesis tests and as grouping variables in the invariance tests does not alter the model results.
Research limitations/implications
Research can guide the audit profession on development of innovative strategies for detecting fraud to protect the interests of decision-makers. Strategies can also be devised to prompt users to consider relevant factors to enhance their ability to arrive at an accurate assessment of an audit firm’s responsibility for an audit failure.
Practical implications
Regulators may need to address whether availability of advanced data analytic tools increases the audit firms’ responsibility for presenting convincing evidence suggesting due diligence in the audit work in the event of an audit failure.
Originality/value
This study examines the process variables influencing responsibility judgment of an audit firm. Elicitation of counterfactual thoughts before the participants responded to the questions measuring the process and dependent variables facilitates discernment of the intensity of counterfactual thinking on the variables examined in the research model.
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Siew H. Chan, Timothy S. Creel, Qian Song and Yuliya V. Yurova
This study aims to investigate the relationship between companies filing versus those not filing corporate social responsibility (CSR) reports and corporate governance.
Abstract
Purpose
This study aims to investigate the relationship between companies filing versus those not filing corporate social responsibility (CSR) reports and corporate governance.
Design/methodology/approach
The websites of US publicly traded companies were examined for commitment to CSR or sustainability reporting based on the preparation of voluntary reports. This information provided the CSR measure, the key independent variable in this study. The data used to compute discretionary accruals (based on the modified Jones model) were obtained from Compustat. Data on auditor tenure were retrieved from Audit Analytics. The number of members and financial experts on an audit committee were gathered from proxy reports filed with the US Securities and Exchange Commission.
Findings
Companies filing CSR reports have higher audit quality, higher audit committee quality, increased auditor tenure and lower auditor dismissal compared to those not filing CSR reports. The findings support stakeholder theory.
Research limitations/implications
This study’s utilization of multiple measures of corporate governance provides insight into the robustness of the relationship between CSR reporting and corporate governance. Further, this research uses a different measure of CSR reporting; that is, companies that voluntarily prepared separate CSR reports following or not following the Global Reporting Initiative (GRI) guidelines compared to reports prepared following the GRI guidelines. This approach increases the size and diversity (i.e. industries) of the sample (Kolk, 2003; Waddock and Graves, 1997).
Practical implications
The findings suggest that companies engage in CSR reporting to indicate strong corporate governance.
Originality/value
This study uses multiple measures of corporate governance to demonstrate the positive relationship between CSR behavior (measured via filing of CSR reports) and corporate governance.
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Chung-Shing Chan, Mike Peters and Lawal M. Marafa
This paper aims to present an approach by which to assess the potential of branding a particular type of place resource or feature.
Abstract
Purpose
This paper aims to present an approach by which to assess the potential of branding a particular type of place resource or feature.
Design/methodology/approach
A review was conducted to analyse three key periodicals (Journal of Brand Management, Place Branding and Public Diplomacy and Journal of Place Management and Development) in the field of branding and place branding between 2000 and 2011. These three periodicals are recognized as the three leading periodicals of place branding, and they followed the clear establishment and development of the field of place branding.
Findings
Familiarity, favourability and uniqueness are the three dimensions that give a quick indication of the level of place brand equity, and in turn they represent the level of place brand potential.
Research limitations/implications
In the literature, brand potential is not well conceptualized. This paper identifies this knowledge gap through a review of place branding studies, and it closes the gap by connecting brand potential with place brand equity.
Originality/value
This paper suggests practical and research directions by which to study these three dimensions to generate valuable brands for places.