The aim of this paper is to review chess as a model for incorporating local police agencies in the fight against global terrorism.
Abstract
Purpose
The aim of this paper is to review chess as a model for incorporating local police agencies in the fight against global terrorism.
Design/methodology/approach
The paper examines the literature concerning the nature of terrorist organizations, as well as recent literature that suggests that new methods are required to design a broad protective network with a common purpose.
Findings
The paper suggests that, rather than merely relying upon the development of new technologies, greater emphasis should be placed on overcoming the social and structural barriers to complete interoperability.
Practical implications
Practitioners should thoughtfully consider this paper and work to alleviate or minimize those barriers and impediments to complete interoperability.
Originality/value
This paper will benefit both students and practitioners of counter terrorism, insofar as it defines the proper role of local police agencies and reinforces the need for a common understanding and a united effort to protect society.
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John F. Sacco and Gerard R. Busheé
This paper analyzes the impact of economic downturns on the revenue and expense sides of city financing for the period 2003 to 2009 using a convenience sample of the audited end…
Abstract
This paper analyzes the impact of economic downturns on the revenue and expense sides of city financing for the period 2003 to 2009 using a convenience sample of the audited end of year financial reports for thirty midsized US cities. The analysis focuses on whether and how quickly and how extensively revenue and spending directions from past years are altered by recessions. A seven year series of Comprehensive Annual Financial Report (CAFR) data serves to explore whether citiesʼ revenues and spending, especially the traditional property tax and core functions such as public safety and infrastructure withstood the brief 2001 and the persistent 2007 recessions? The findings point to consumption (spending) over stability (revenue minus expense) for the recession of 2007, particularly in 2008 and 2009.
Juita-Elena (Wie) Yusuf and Arwiphawee (Sai) Srithongrung
This article highlights key aspects of capital management, including capital planning, capital budgeting, capital financing, decision making and capital spending outcomes. We…
Abstract
This article highlights key aspects of capital management, including capital planning, capital budgeting, capital financing, decision making and capital spending outcomes. We provide a background discussion of public sector capital management, followed by a summary of the articles that comprise this symposium. Combined, these articles illustrate the complexity of and challenges to capital management at the state and local government levels. We discuss common themes that emerge from reading these articles as a collective symposium, including: (1) modest progress in applying and empirically testing theoretical frameworks; (2) the variety of actors and institutions; and (3) the deteriorating condition and poor performance of public infrastructure. We use the articles to illustrate gaps in the research and offer suggestions for future research on capital management theory and practice.
Gautam Gulati, Brendan D. Kelly, Conor O’Neill, Paul O’Connell, Sally Linehan, Eimear Spain, David Meagher and Colum P. Dunne
The assessment and management of prisoners on hunger strikes in a custodial setting is complex. There is limited clinical guidance available for psychiatrists to draw upon in such…
Abstract
Purpose
The assessment and management of prisoners on hunger strikes in a custodial setting is complex. There is limited clinical guidance available for psychiatrists to draw upon in such cases. The purpose of this paper is to develop a management algorithm through expert elicitation to inform the psychiatric care of prisoners on a hunger strike.
Design/methodology/approach
A Delphi method was used to elicit views from Irish forensic psychiatrists, a legal expert and an expert in ethics using a structured questionnaire. Themes were extracted from the results of the questionnaire to propose a management algorithm. A consensus was reached on management considerations.
Findings
Five consultant forensic psychiatrists, a legal expert and an expert on psychiatric ethics (n=7) consented to participation, with a subsequent response rate of 71.4 per cent. Consensus was achieved on a proposed management algorithm. Assessment for mental disorder, capacity to refuse food and motivation for food refusal are seen as key psychiatric tasks. The need to work closely with the prison general practitioner and the value of multidisciplinary working and legal advice are described. Relevant aspects of law included mental health, criminal law (insanity) and capacity legislation.
Originality/value
This study outlines a management algorithm for the psychiatric assessment and management of prisoners on a hunger strike, a subject about which there is limited guidance to date. Although written from an Irish perspective, this study outlines key considerations for psychiatrists in keeping with international guidance and therefore may be generalisable to other jurisdictions.
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Looks at the 2000 Employment Research Unit Annual Conference held at the University of Cardiff in Wales on 6/7 September 2000. Spotlights the 76 or so presentations within and…
Abstract
Looks at the 2000 Employment Research Unit Annual Conference held at the University of Cardiff in Wales on 6/7 September 2000. Spotlights the 76 or so presentations within and shows that these are in many, differing, areas across management research from: retail finance; precarious jobs and decisions; methodological lessons from feminism; call centre experience and disability discrimination. These and all points east and west are covered and laid out in a simple, abstract style, including, where applicable, references, endnotes and bibliography in an easy‐to‐follow manner. Summarizes each paper and also gives conclusions where needed, in a comfortable modern format.
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Brendan T. O'Connell, Paul De Lange, Greg Stoner and Alan Sangster
The overall aim of this paper was to examine the impact of the Australian research assessment exercise on the research approaches (positivist/non-positivist) favoured by…
Abstract
Purpose
The overall aim of this paper was to examine the impact of the Australian research assessment exercise on the research approaches (positivist/non-positivist) favoured by accounting disciplines in Australia. Our key research question examined how the outputs and foci of research in elite accounting disciplines changed over a 16-year period. Our analysis was informed by Bourdieu's notions of academic elitism and symbolic violence.
Design/methodology/approach
We analysed all papers published in 20 major accounting journals across a 16-year period by Australian accounting disciplines that were highly rated in the research assessment exercise. We also compared our results from this group against two case study accounting disciplines that were not rated as “world class”.
Findings
Our key finding is that the introduction of a research assessment exercise in Australia has resulted in research outputs of elite accounting disciplines over this period being increasingly focused on positivist rather than non-positivist research. Our findings evidence a narrowing of accounting disciplines' research agendas and foci across the period.
Research limitations/implications
Our findings highlight a considerable narrowing of the research agenda and paradigms in accounting disciplines that is not in the public interest. Our findings also have implications for the literature on academic elitism. The narrowing of the research agenda and greater foci on positivist research exhibited in our findings demonstrates the role of dominant elites in controlling the research agenda through a research assessment exercise.
Practical implications
A practical implication is that proper research, regardless of the approach used, must be appropriately recognised and accepted by Accounting Disciplines, not ostracised or discouraged. Research implications are the breadth of accounting research should be celebrated and concentration eschewed. Australian accounting discipline leaders should not fall for the illusion that the only good research is that which is published in a small number of North American positivist journals.
Originality/value
Our findings provide insights into Bourdieu's work through demonstrating how dominant players have successfully exploited an external regulatory mechanism, a research assessment exercise, to strengthen their position within a field and exert control over the research agendas of accounting disciplines. Previous work by Bourdieu has not directly examined how actors utilise these outside forces as instruments for shaping their own field.
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Drawing on network and fiscal federalism theories, we investigated central government patronage and donor aid as antecedents of budget performance in local government (LG). A…
Abstract
Drawing on network and fiscal federalism theories, we investigated central government patronage and donor aid as antecedents of budget performance in local government (LG). A mixed methods design with data collected from 18 LGs, two ministries, and four donor agencies in Uganda was employed. Results revealed that both central government patronage and donor aid predict budget performance. Moreover, autonomy does not mediate the interactions as initially hypothesized. Implications for theory and practice are discussed and future research direction is provided.
Nicola J. Beatson, Seedwell T.M. Sithole, Paul de Lange, Brendan O’Connell and Jeffrey K. Smith
This paper aims to examine the self-efficacy beliefs of first-year accounting students and investigate the sources of self-efficacy beliefs for both female and male students. The…
Abstract
Purpose
This paper aims to examine the self-efficacy beliefs of first-year accounting students and investigate the sources of self-efficacy beliefs for both female and male students. The goal is to provide insights to help lecturers support the academic success of accounting students.
Design/methodology/approach
The study involves analysing data from 184 accounting students who reported on four sources of self-efficacy beliefs: enactive mastery experience, verbal persuasion, vicarious experience and physiological and affective states.
Findings
The study reveals that male students are primarily influenced by prior experience and physiological and affective states, while female students are mostly influenced by prior experience and verbal persuasion.
Practical implications
Educators can use these findings to design more effective interventions and support systems that enhance students’ self-efficacy and, consequently, their academic performance and overall learning outcomes.
Originality/value
This paper contributes to the development of theory in the underexplored area of self-efficacy beliefs among accounting students. It provides insights on the differences in sources of self-efficacy beliefs between genders and provides valuable evidence for educators to support student success in learning accounting.
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Emma Beacom, Sinéad Furey, Lynsey Elizabeth Hollywood and Paul Humphreys
A number of food poverty definitions have been identified by academics and various government organisations globally; however, there exists no government-endorsed definition of…
Abstract
Purpose
A number of food poverty definitions have been identified by academics and various government organisations globally; however, there exists no government-endorsed definition of food poverty in the United Kingdom (UK), and there remains a gap regarding how relevant current food poverty definitions are in the Northern Ireland (NI)/UK contexts.
Design/methodology/approach
Interviews (n = 19) with a range of stakeholders (e.g. policymakers, politicians, community advice centre workers, consumer sub-group representatives, food bank and food redistribution organisation representatives) were conducted to examine (1) the usefulness of a food poverty definition, (2) what a food poverty definition should include and (3) the applicability of an existing definition (Radimer et al., 1992) in the NI/UK context. Data was thematically analysed using QSR NVivo (v.12).
Findings
Definition was considered important to increase awareness and understanding. Any consideration of revising the Radimer et al. (1992) definition, or of establishing a new standardised definition, should seek to reduce/remove ambiguity and subjectivity of terminology used (i.e. more clearly defining what the terms “adequate”, “sufficient”, “quality” and “socially acceptable ways” mean in this context).
Practical implications
This research emphasises the importance of appropriately conceptually defining social phenomena such as food poverty, as a first step to constructing and reviewing measurement approaches and ultimately assessing predictors and recommending solutions.
Originality/value
This research addresses the gap relating to stakeholders’ opinion on food poverty definition and contributes recommendations for modifying the Radimer et al. (1992) definition in the NI/UK and present-day contexts.
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Brendan Thomas O'Connell, Paul De Lange, Ann Martin-Sardesai and Gloria Agyemang
The purpose of this paper is to examine prominent issues and knowledge contributions from research exploring measurement and assessment of accounting research, impact and…
Abstract
Purpose
The purpose of this paper is to examine prominent issues and knowledge contributions from research exploring measurement and assessment of accounting research, impact and engagement. This paper also provides an overview of the other papers presented in this AAAJ Special Issue and draws from their findings to scope out future impactful research opportunities in this area.
Design/methodology/approach
Consists of a review and examination of the prior literature and the other papers published in this AAAJ Special Issue.
Findings
The paper identifies and summarises three key research themes in the extant literature: research productivity of accounting academics; the rise of the “Corporate University” and commodification of research; and, the benefits and limitations of Research Assessment Exercises. It draws upon work within these research themes to set out four broad areas for future impactful research.
Research limitations/implications
The value of this paper rests with collating and synthesising several important research themes on the nature and impact of measurement and assessment of accounting research, impact and engagement, and in prompting future extensions of this work through setting out areas for further innovative research in the area.
Practical implications
The research examined in this paper and the future research avenues proposed are highly relevant to university academics, administrators and regulators/policymakers. They also offer important insights into matters of accounting measurement, accountability, and control more generally.
Originality/value
This paper adds to vibrant existing streams of research in the area by bringing together authors from different areas of accounting research for this AAAJ Special Issue. In scoping out an agenda for impactful research in the nature and impact of measurement and assessment of accounting research, impact and engagement, this paper also draws attention to underexplored issues pertaining to areas such as the “lived experience” of academics in the corporatised university and envisioning what a future “optimal” system of measurement and assessment of research quality might look like?