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Publication date: 8 September 2017

Matthew Bamber

Using market-risk disclosures as an empirical context, and drawing on the diffusion of innovations (DOIs) model, this paper contributes new sociological perspectives to a…

Abstract

Using market-risk disclosures as an empirical context, and drawing on the diffusion of innovations (DOIs) model, this paper contributes new sociological perspectives to a theorization of compliance. We propose that stakeholder behaviors during accounting standard-setting discussion and adoption phases are motivated by social, political, and economic factors. These phases interrelate, and consequently, any analysis of managerial disclosure decisions benefit from considering them together, rather than in isolation, as is typical.

The authors use a mixed-methods design, including detailed analysis of semi-structured interviews (n = 26), constituents’ comment letters (n = 106), annual report disclosures (FTSE 350: firm-year observations n = 1,131), technical meetings, and standard-setting documents.

Results suggest that constituents initially supported introduction of a set of mandatory market-risk disclosures, but implied costs of the proposed and subsequently approved requirements outweighed perceived benefits and efficiencies. This study elaborates on these issues, exploring how and why a financial reporting innovation that stakeholders deemed technically inefficient was diffused. Although the authors were told that compulsion (i.e., forced-selection) dominates disclosure decisions, some freedom of choice remains, as evidenced by greater than 40% non-compliance during the first year of adoption. Respondents indicate that theoretically, market-risk disclosure adoption decisions rest on assessment of the costs of disclosure (e.g., preparation and competition) versus non-disclosure (e.g., litigation and reputation). Second-phase adoption is more straightforward because the costs of disclosure decrease over time.

Although mixed-methods research offers several advantages, self-selection bias, issues with coding reliability, and interviewer/interviewee bias are possible. It is impossible to achieve a truly holistic understanding of standard-setting, and therefore the authors acknowledge that findings are not generalizable, though the risks were minimized.

Recognizing that disclosure choices are not made in political and social vacuums, this study suggests that sociological perspectives such as innovation-diffusion inform a theory of compliance.

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-78714-527-6

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Article
Publication date: 1 March 2004

Lambert J.G.G. Panis, Frank W.S.M. Verheggen, Peter Pop and Martin H. Prins

Extended day care (EDC) is a one‐day admission spending one night in hospital. Many EDC patients do not need hospital care over night, so probably they could be transferred to a…

372

Abstract

Extended day care (EDC) is a one‐day admission spending one night in hospital. Many EDC patients do not need hospital care over night, so probably they could be transferred to a day surgery setting, resulting in decreased costs and increased efficiency. The objectives of the study were to assess the appropriate length of extended day care (ALED) and a possible transfer to day surgery. ALED was defined as the time between the start of the surgical procedure and the final moment appropriate hospital care was provided. About 80 per cent of the patients could possibly have been treated in day surgery. The other patients could not be transferred, because of a prolonged ALED. With the implementation of new policies on admission to and discharge from the hospital and the use of altered types of operation room scheduling or patient logistics the transfer of most EDC patients to day surgery would be possible.

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International Journal of Health Care Quality Assurance, vol. 17 no. 2
Type: Research Article
ISSN: 0952-6862

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Article
Publication date: 1 June 2004

Lambert J.G.G. Panis, Frank W.S.M. Verheggen, Peter Pop and Martin H. Prins

Appropriate hospital stay should be effective, efficient and tailored to patient needs. Previous studies have found that on average 20 per cent of hospital stay is inappropriate…

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Abstract

Appropriate hospital stay should be effective, efficient and tailored to patient needs. Previous studies have found that on average 20 per cent of hospital stay is inappropriate. Within obstetrics, inappropriate hospital stay consists mostly of delays in hospital discharge. The specific goals of this study were to reduce inappropriate hospital stay by fine‐tuning patient logistics, increasing efficiency and providing more comfortable surroundings. New policies using strict discharge criteria were implemented. Total inappropriate hospital stay decreased from 13.3 to 7.2 per cent. The delay in discharge procedures halved. P‐charts showed a decrease in inappropriate hospital stay, indicating the current process to be stable. Concludes that a significant reduction in inappropriate hospital stay was found following the implementation of innovative hospital discharge policies, indicating greater efficiency and accessibility of hospital services.

Details

International Journal of Health Care Quality Assurance, vol. 17 no. 4
Type: Research Article
ISSN: 0952-6862

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Article
Publication date: 25 May 2010

Darren McCabe

This paper aims to enhance understanding of organizational change by countering managerial and critical assumptions that it is possible to break with the past.

4239

Abstract

Purpose

This paper aims to enhance understanding of organizational change by countering managerial and critical assumptions that it is possible to break with the past.

Design/methodology/approach

A qualitative, case study approach involving interviews with 50 staff, ten supervisors, eight deputy supervisors, four assistant managers, two departmental managers plus the IT, training and personnel managers. The paper focuses on the experiences of supervisors and deputy supervisors.

Findings

That culture cannot be so readily forgotten or reinvented as management gurus assume or critics fear. Memories are stubborn and culture is constituted through them in ways that lead to continuity and change.

Research limitations/implications

Limitations leading to future research include that the study explores only one organization. Second, consultants are not used. Third, the reengineering only focus on a part of the organization. Fourth, the findings can be contrasted with an organization that is considered leading edge.

Originality/value

The qualitative findings provide a complex understanding of change especially in terms of how memory can serve to both facilitate and hinder change initiatives and how attempts to introduce more “informal” cultures simultaneously reproduce “formality”.

Details

Journal of Organizational Change Management, vol. 23 no. 3
Type: Research Article
ISSN: 0953-4814

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Article
Publication date: 1 April 1999

Stephen Bradley and Peter Osborne

Many organisations have increased collaborative performance by introducing new technologies and new processes; by integrating these with innovations in the working environment…

1540

Abstract

Many organisations have increased collaborative performance by introducing new technologies and new processes; by integrating these with innovations in the working environment they can catalyse additional and sustained improvements in collaborative performance. If planned, designed and managed as an integrated system encompassing people, process and place issues, the workplace environment can be a powerful catalyst for business change.

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Journal of Corporate Real Estate, vol. 1 no. 2
Type: Research Article
ISSN: 1463-001X

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Article
Publication date: 1 February 2004

Andy Hines

Considers branding more in line with bringing forth self‐knowledge and self‐expression than the creation of a cultivated or false self. It's not about selling “new and improved”…

2994

Abstract

Considers branding more in line with bringing forth self‐knowledge and self‐expression than the creation of a cultivated or false self. It's not about selling “new and improved” futures tools. Rather, it's about discovering the inner and authentic you and proclaiming it to your clients. The personal brand is about recognizing who you are and what you do best, and communicating that to clients.

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Foresight, vol. 6 no. 1
Type: Research Article
ISSN: 1463-6689

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Article
Publication date: 1 August 2002

Pawan Budhwar, Andy Crane, Annette Davies, Rick Delbridge, Tim Edwards, Mahmoud Ezzamel, Lloyd Harris, Emmanuel Ogbonna and Robyn Thomas

Wonders whether companies actually have employees best interests at heart across physical, mental and spiritual spheres. Posits that most organizations ignore their workforce �…

64474

Abstract

Wonders whether companies actually have employees best interests at heart across physical, mental and spiritual spheres. Posits that most organizations ignore their workforce – not even, in many cases, describing workers as assets! Describes many studies to back up this claim in theis work based on the 2002 Employment Research Unit Annual Conference, in Cardiff, Wales.

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Management Research News, vol. 25 no. 8/9/10
Type: Research Article
ISSN: 0140-9174

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Available. Content available
Article
Publication date: 1 July 2006

Con Stavros

The Victorian Major Events Company (VMEC), located in Melbourne, Australia, declares its mission as being “to attract major events of international significance to Melbourne and…

275

Abstract

The Victorian Major Events Company (VMEC), located in Melbourne, Australia, declares its mission as being “to attract major events of international significance to Melbourne and the State of Victoria”. VMEC is considered a world leader in its field. Peter Abraam (PA), interviewed by Con Stavros (CS), explains the role of VMEC in maintaining Melbourne's position as 'sporting capital of the world' in the context of global events development, the involvement of government sponsors and use of best practice, as demonstrated through the Formula One Grand Prix.

Details

International Journal of Sports Marketing and Sponsorship, vol. 7 no. 4
Type: Research Article
ISSN: 1464-6668

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Article
Publication date: 18 January 2022

Ebina Justin M.A. and Manu Melwin Joy

The three objectives served by this review are to provide readers a limpid insight about the topic performance management (PM), to analyse the latest trends in PM literature and…

1751

Abstract

Purpose

The three objectives served by this review are to provide readers a limpid insight about the topic performance management (PM), to analyse the latest trends in PM literature and to illustrate the theoretical perspectives. It would be fascinating for the practitioners and researchers to see the latest trends in the PM system, which is not yet covered in previous reviews. The study covers the historical and theoretical perspectives of human resource management practices. We also try to unveil some of the theoretical debates and conflicts regarding the topic.

Design/methodology/approach

We reviewed 139 studies on PM published within the last 20 years (2000–2020). The method used here is the integrative review method. The criteria used to determine studies are articles from peer-reviewed journals regarding the PM system published between 2000 and 2020. The initial search for studies was conducted using an extensive journal database, and then an intensive reference-based search was also done. Each selected article was coded, themes were identified, and trends for every 5 years were determined. All the articles were analysed and classified based on the methodology used to identify qualitative and quantitative studies.

Findings

The review concludes that PM literature's emphasis shifted from traditional historical evaluations conducted once or twice a year to forward-looking, feedback-enriched PM systems. By segregating the studies into 5-year periods, we could extract five significant trends that prevailed in the PM literature from 2000 to 2020: reactions to PM system, factors that influence PM system, quality of rating sources, evaluating the PM system and types of the PM system. The review ends with a discussion of practical implications and avenues for future research.

Research limitations/implications

It is equally a limitation and strength of this paper that we conducted a review of 139 articles to cover the whole works in PM literature during the last 20 years. The study could not concentrate on any specific PM theme, such as exploring employee outcomes or organizational outcomes. Likewise, the studies on public sector and non-profit organizations are excluded from this review, which constitutes a significant share of PM literature. Another significant limitation is that the selected articles are classified only based on their methodology; further classification based on different themes and contexts can also be done.

Originality/value

The study is an original review of the PM literature to identify the latest trends in the field.

Details

Journal of Management History, vol. 28 no. 3
Type: Research Article
ISSN: 1751-1348

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Article
Publication date: 1 December 1994

Richard F. Barter

Examines the four books published by Tom Peters (In Search ofExcellence, A Passion for Excellence, Thriving on Chaos, and LiberationManagement), a major contemporary contributor…

1955

Abstract

Examines the four books published by Tom Peters (In Search of Excellence, A Passion for Excellence, Thriving on Chaos, and Liberation Management), a major contemporary contributor to management thinking, and relates these new approaches to the management of Library and Information Services (LIS), using examples from Britain, North America, and Australia. The main areas of enquiry (based on the “prescriptions” from Thriving on Chaos) are the importance of customer responsiveness, innovation, empowerment of people within the LIS workforce, dynamic leadership, and appropriate systems.

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