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Article
Publication date: 1 January 1982

Paul Reynier

In the current climate there is little justification for any sector of the economy to be complacent about the future. Few managers in industry today will willingly support courses…

12

Abstract

In the current climate there is little justification for any sector of the economy to be complacent about the future. Few managers in industry today will willingly support courses and services which do not offer them some clearly identifiable cost/benefit. Few would question the responsibility of those involved with management training in the education sector to take every step to ensure that public money is spent as effectively as possible.

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Journal of European Industrial Training, vol. 6 no. 1
Type: Research Article
ISSN: 0309-0590

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Article
Publication date: 1 May 1983

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…

16782

Abstract

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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Management Decision, vol. 21 no. 5
Type: Research Article
ISSN: 0025-1747

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Article
Publication date: 21 August 2007

Zhang Cui‐hua and Yu Hai‐bin

Moral hazard and adverse selection often exist in asymmetric information environment. In this paper, quality investment decision problem is studied under moral hazard. A basic…

249

Abstract

Moral hazard and adverse selection often exist in asymmetric information environment. In this paper, quality investment decision problem is studied under moral hazard. A basic model for quality investment level decision is developed with the supplier as a principal and the buyer as an agent. And then we regard the supplier and the buyer’s rational limitations to set up a model when the buyer’s quality evaluation and processing activities are hidden. The model is optimized and the results under different backgrounds are discussed and compared. Results show that the buyer’s quality evaluation level and processing level are mostly influenced by the supplier’s quality assurance payment. Both the supplier and the buyer choose different quality investment levels under moral hazard because of the supplier’s payment to the buyer in case of internal failure and external failure.

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Asian Journal on Quality, vol. 8 no. 2
Type: Research Article
ISSN: 1598-2688

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Article
Publication date: 1 February 1992

Adrian Wilkinson and Barry Witcher

Quality concerns for management was one of the key themes of the Fifth Annual British Academy of Management Conference which was held in Bath in September 1991. This brought…

170

Abstract

Quality concerns for management was one of the key themes of the Fifth Annual British Academy of Management Conference which was held in Bath in September 1991. This brought together a number of writers from a range of disciplines including production management, marketing and industrial relations. The sessions were chaired by Barbara Lewis from Manchester School of Management, UMIST, and papers were a mixture of reporting empirical findings and those being more conceptual in their approach. This short review summarizes the papers based on the abstracts with the aim of encouraging those interested to contact the authors concerned and also make a few general remarks on the state of TQM research.

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International Journal of Quality & Reliability Management, vol. 9 no. 2
Type: Research Article
ISSN: 0265-671X

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Article
Publication date: 1 March 2014

Silvia Gardini and Giuseppe Grossi

The paper focuses on the potential benefits of fair value accounting (FVA) in the public sector and the shift towards the entity theory of consolidation supported by international…

418

Abstract

The paper focuses on the potential benefits of fair value accounting (FVA) in the public sector and the shift towards the entity theory of consolidation supported by international accounting standards. The analysis of the Italian cases shows neither adjustments of the assets to their fair value, nor any recognition of intangibles other than goodwill in consolidated financial statement (CFS), maintaining the configuration of a municipal corporate group based on historical costs. These findings suggest a lack of focus on FVA by local governments (LGs), which is in contrast with international accounting standards. Using a combination of sources (such as annual reports and interviews), part of this paper is based on multiple-case studies of Italian LGs on the voluntary adoption of CFS.

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Journal of Public Budgeting, Accounting & Financial Management, vol. 26 no. 2
Type: Research Article
ISSN: 1096-3367

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Article
Publication date: 1 July 1899

The important series of mechanical charging systems known generally as Indicators, have never been fully described, either from the historical or structural standpoint. Papers…

58

Abstract

The important series of mechanical charging systems known generally as Indicators, have never been fully described, either from the historical or structural standpoint. Papers describing one or other of the individual varieties have been published from time to time during the period of thirty‐six years they have been in use, but except the partial notices of a select few published by Mr. F. J. Burgoyne and myself, nothing of a comprehensive or accurate nature has ever appeared. Before proceeding to describe each separate invention in its order, it may be well to enquire briefly into the reasons for the origin of a device which has called forth not a little ingenuity and inventive talent. When libraries were first established under the provisions of the various Acts of Parliament, two things happened as a matter of course in every district: a building, suitable or otherwise, was provided; and, the readers in a town increased in number to an enormous and unprecedented extent. Straitened means generally led to the provision of a cramped and inconvenient building, in which the space set apart for books was often ridiculously inadequate; with the result that lofty shelves were the rule, which secured economy of storage at the expense of rapidity of service. Previous experience in mechanics' institutes, or similar libraries, was found by the new librarian a useless criterion for public library needs, and especially as a guide to the multitude of readers and the variety of their demands. Delays in service occurred continually and the poor librarian was often abashed or offended at the freely expressed scepticism with which the public received his reports of books being out. From these factors was evolved the idea of the indicator, which by and by took practical shape as a machine for saving the legs of the librarian and his assistants from frequent and fruitless climbs to high shelves, and enabling readers to satisfy themselves that books were actually in use. The original indicators were intended only for showing, by means of numbers, the novels which were out or in, but since then a considerable number of libraries have applied them to all classes.

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New Library World, vol. 2 no. 1
Type: Research Article
ISSN: 0307-4803

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Article
Publication date: 4 October 2017

Xun Lin and Hua Huang

The purpose of this paper is to reveal the underlying mechanisms that drive young adults’ participation in micro-charity.

364

Abstract

Purpose

The purpose of this paper is to reveal the underlying mechanisms that drive young adults’ participation in micro-charity.

Design/methodology/approach

A case study, which formed a large online ethnographic project, was conducted in which the twin methods of participatory observation and in-depth interviews were used to access the experience of a selected group (n = 60) of college students.

Findings

The present paper identifies that young adults’ participation in micro-charity is mainly driven by three underlying mechanisms: the formation of a powerful environment for the distribution of awareness of obligation, creation of trust towards others in distant or weak ties and symbolic construction of collective identity with a shared commitment.

Originality/value

This paper is an exploratory work which sheds new light on charity or other social entrepreneurship development in the social media era. Specifically, the connectivity of social media and the pre-existing relationships may work well together and lead to many positive outputs, including distributing awareness of social obligation, instilling social trust and strengthening social coherence.

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Journal of Information, Communication and Ethics in Society, vol. 16 no. 1
Type: Research Article
ISSN: 1477-996X

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Article
Publication date: 1 October 2000

Nada Kakabadse and Andrew Kakabadse

Outsourcing of services has been receiving increasing attention in management literature and praxis. It is considered that greatest attention has been given to the enhanced…

21634

Abstract

Outsourcing of services has been receiving increasing attention in management literature and praxis. It is considered that greatest attention has been given to the enhanced efficiency of transaction costs through outsourcing. In contrast, this paper explores what is being outsourced, the drivers for outsourcing and the IT commodification influence on outsourcing. Particular attention is given to examining supplier‐client relationships and the consequently new emerging outsourcing arrangements and organisational forms. The benefits and costs of outsourcing and client satisfaction are discussed as well as outsourcing in the public sector. The paper highlights that a fundamental paradigm shift is underway from strictly provider/supplier relationships to an emerging array of partner based relationships comparable with the Japanese kieretsu relationship model. The paper concludes by identifying areas for further research for increasing understanding of the paradigm shift that is highlighted.

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Journal of Management Development, vol. 19 no. 8
Type: Research Article
ISSN: 0262-1711

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Article
Publication date: 18 January 2021

Nils Soguel and Naomi Luta

The International Public Sector Accounting Standards (IPSAS) have driven the modernisation of public systems of financial information. The extent and pace of their implementation…

384

Abstract

Purpose

The International Public Sector Accounting Standards (IPSAS) have driven the modernisation of public systems of financial information. The extent and pace of their implementation remain uneven. The goal of this study was to measure whether and how much governmental accounting standards converge towards IPSAS' true and fair approach.

Design/methodology/approach

The empirical context of the 26 Swiss cantons was used to apply a simplified maturity model. Under two successive reforms (maturity stages), each canton's accounting standards was assessed and scored. The derived maturity levels indicate how close—or far—each canton has stood from a state of full IPSAS compliance (full maturity), at each stage of the process.

Findings

As Swiss cantons have a certain degree of autonomy in setting their own accounting standards, the evolving paths they followed when implementing IPSAS were heterogeneous. The maturity level attained by each canton within each stage thus varies. However, the results show that the two successive reforms had an overall favourable impact on Swiss cantonal accounting standards compliance with IPSAS, and fairly improved the faithfulness of reported financial information.

Originality/value

This research contributes to the international literature on public accounting standards and provides new insights for the assessment of convergence with IPSAS.

Details

International Journal of Public Sector Management, vol. 34 no. 4
Type: Research Article
ISSN: 0951-3558

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Article
Publication date: 9 September 2022

Magdalena Kowalczyk and Josette Caruana

This paper compares governmental accounting and budgeting in two European Union (EU) member states, analysing the developments in each country as to how they “fit” into the EU's…

340

Abstract

Purpose

This paper compares governmental accounting and budgeting in two European Union (EU) member states, analysing the developments in each country as to how they “fit” into the EU's harmonization project and the push towards the implementation of accrual accounting compliant with the International Public Sector Accounting Standards (IPSAS).

Design/methodology/approach

An explanatory multiple case study is used to describe the structures and changes in governmental systems (accounting and budgetary) in Malta and Poland. The methodology takes a qualitative interpretative approach, examining the underlying legislations and related ministerial publications as secondary sources.

Findings

Focusing on the output from financial accounting and budgetary systems, the results illustrate how organizations respond in a different manner to similar institutional pressures. In particular, Poland shows no inclination to adopt the IPSAS, but emerges with a sophisticated budgeting system while Malta is more focused on developing its financial reporting in line with the IPSAS. The theoretical lens highlights that while both countries tend towards pragmatic legitimacy, Poland appears more inclined towards exchange legitimacy, and Malta is more subject to influence legitimacy.

Research limitations/implications

At a practical level, this study should be read by public sector accounting standard setters. It illustrates how EU member states are engaging with the IPSAS, emphasizing the ambitious nature of the EU's harmonization project, in spite of the structural legitimacy that the EU institution emanates.

Originality/value

Previous comparative international governmental accounting studies have examined accounting reform processes and developed or applied various theoretical models to try to understand the process. This study looks at the output from such reform processes. The two countries are seemingly experiencing the same type of pressures exerted by the demands of EU membership. However, the translation of the same external macro-forces at macro-level to micro (organizational)-level results in different compliance with the desired harmonization of governmental accounting systems.

Details

International Journal of Public Sector Management, vol. 35 no. 7
Type: Research Article
ISSN: 0951-3558

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