Osama Mah'd and Roger Buckland
Purpose of paper: A growing number of studies of the issues of budget process and budget participation have recently emerged in management accounting literature. This paper…
Abstract
Purpose of paper: A growing number of studies of the issues of budget process and budget participation have recently emerged in management accounting literature. This paper extends this literature by explaining budget process and budget participation. This research explores the budget process in JPUs, studies the level of budget participation in these universities, and highlights the views and perceptions of budget preparers about the government budget format.
Design/methodology/approach: Nineteen interviews were conducted in 11 universities in Jordan and in the Ministry of Higher Education during 2008.
Findings: The data suggest that the budget usage varies between JPUs, and budget participation in some universities is not consistent where management is centralized. Although respondents understand the importance of budget usage, most of them are dissatisfied with the ministry budget format.
Research implications: The influence of budget participation on the university's overall performance and on performance of head of department may consider one of the important topics to be researched in the future. While, studying the impact of the ministry budget format on the university performance, the reverse impact and relation might be of vital interest to verify the government's expectation about the universities’ compliance and to highlight the importance of implementing a unique standard for all Jordanian universities.
Originality/value of paper: This study contributes to the literature as prior studies have researched budget process and participation in commercial companies in developed countries; this study combines the budget process, participation level while researching the governmental budget format in HEIs in a developing country.
Brian Garrod and Marcus Hansen
A significant autism employment gap persists in many countries. This study examines how the traditional job interview might form an obstacle to autistic people obtaining…
Abstract
Purpose
A significant autism employment gap persists in many countries. This study examines how the traditional job interview might form an obstacle to autistic people obtaining employment. It then offers a range of strategies that could make the traditional job interview more effective in allowing employers to identify and hire those who have an “autism advantage”.
Design/methodology/approach
A triangulated, qualitative approach is employed, comprising (1) five focus groups with a total of 23 students at a UK university who identity as autistic, and (2) semi-structured interviews with five of their support practitioners. Thematic analysis was then applied to identify causes, effects and possible solutions.
Findings
The analysis identified three main strategies, and two sub-strategies, for refining the traditional job interview by reducing or removing the obstacle it presents to autistic people seeking employment. These comprise abandoning the traditional interview, adapting it (divided in to adjusting and augmenting sub-strategies) and accepting it.
Originality/value
Three conclusions were developed from the analysis: first, that while the traditional interview tends to be biased against autistic people, it is not in itself a particularly acute method for selecting job candidates; second, that the application of universal design would be beneficial not only to neurodivergent people, but also to neurotypicals and employers; third, that the fear of disclosure represents a major obstacle to autistic people trusting in schemes intended to assist them.
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The purpose of this paper is to examine how the nature of management and leadership is related to the management and development of teaching and R&D (research and development) in…
Abstract
Purpose
The purpose of this paper is to examine how the nature of management and leadership is related to the management and development of teaching and R&D (research and development) in higher education institutions.
Design/methodology/approach
The nature of management and leadership is approached by consideration of transformational and transactional leadership styles. The emergence and influence of these two styles in management of teaching and R&D are examined using an electronic questionnaire for senior and middle level managers at Finnish polytechnics.
Findings
Both transactional and transformational environments were identified in polytechnics. Senior and middle level managers did not have the same management and development preferences and their perceptions of the operational and management practices differed. Differences found between the viewpoints of these managers diminished when middle managers perceive transformational environment. In a transactional environment teaching was preferred rather than R&D, the role of personnel and students was less important and the good management practices were less common. In a transformational environment, R&D and integrating teaching and R&D had better circumstances to develop further.
Research limitations/implications
This study is not concerned with how various environmental and contextual factors affect management of teaching and R&D. Nor did this study shed light on the perspectives of teachers on institutional leadership and management.
Practical implications
Development of operations, management and leadership is crucial to integrate and be in transformational interaction involving actors from all levels of a higher education institution. In order to implement changes and improve current practices, managers and leaders should extend the ways they approach and perceive teaching and R&D, their own management and leadership and environment. Personnel training and delegation are both needed.
Originality/value
The paper reports on the findings of an electronic survey distributed to senior and middle managers working in polytechnics in Finland that explores their perceptions of teaching and R&D. This paper provides a topical picture of the operative management of teaching and R&D and its extensive meaning in higher education institutions. In addition, this paper identifies a need to examine practice in Finnish polytechnics in terms of the notion of transformational leadership.
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Introduction In a recent article in this Journal Newbould, Stray and Wilson (1976) analysed the discounts or premiums on the price of newly issued equities by reference to the…
Abstract
Introduction In a recent article in this Journal Newbould, Stray and Wilson (1976) analysed the discounts or premiums on the price of newly issued equities by reference to the issue adviser. Their conclusions, based on a comparison between 1959–63 and 1969–73, were that (a) the most efficient advisers (those showing the lowest discounts) gained business between these periods and (b) new entrants to the market accounted in part for the general increase in efficiency observed over the decade. The evidence therefore appeared to support their basic hypotheses that resources tend to flow from inefficient towards efficient firms and that efficiency tends to rise in markets where freedom of entry exists.
Angela Black, Roger Buckland and Patricia Fraser
Points out that the decline in international economic differentials makes country effects less important and sector effects more important in managing equity funds; but that there…
Abstract
Points out that the decline in international economic differentials makes country effects less important and sector effects more important in managing equity funds; but that there is little research on sector and sub‐sector specific risks. Presents a study of sector and sub‐sector volatility in the UK 1967‐2000, explains the methodology, plots the lagged 12‐month moving average of the annualized standard deviation for market, sector and sub‐sector returns; and relates it to economic events and the US pattern. Analyses further and finds that most of the time series variation in total variance is due to changes in market and sub‐sector variance. Compares the volatility of individual sectors and discusses the implications for portfolio risk and diversification. Considers consistency with other research, the underlying reasons for the findings and opportunities for further research.
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Jan Noeverman, Bas A.S. Koene and Roger Williams
This paper focuses on the need to revise the conceptualisation and measurement of evaluative style in future Reliance on Accounting Performance Measures (RAPM) research. Based on…
Abstract
This paper focuses on the need to revise the conceptualisation and measurement of evaluative style in future Reliance on Accounting Performance Measures (RAPM) research. Based on a review of the existing literature, we identify a number of issues in the conceptualisation and measurement of evaluative style and conclude that none of the existing measures is ideal for use in future research. We see two general dimensions of evaluative style that need specific attention in future research. The first dimension addresses the evaluative focus of the superior (e.g. budgets, other quantitative targets, short or long‐term targets, etc.). The second dimension addresses the superior’s way of handling the evaluation process (e.g. rigid or flexible, fixing blame, using it as a learning opportunity, etc.). Building on these two dimensions, there i a need for studies that assess how specific performance measures are used in different way within a particular organisational context, enabling a distinction between the design and the use of control tools. These conclusions suggest a need for qualitative indepth field studies within single organisations rather than quantitative survey research across organisations in future research on evaluative style and its behavioural consequences.
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Marinês Taffarel, Wesley Vieira da Silva, Claudimar Pereira da Veiga, Ademir Clemente and Julio Cezar Mairesse Siluk
The purpose of this study is to determine if the Brazilian electricity sector is differently affected by the characteristics of the content in the regulatory legislation.
Abstract
Purpose
The purpose of this study is to determine if the Brazilian electricity sector is differently affected by the characteristics of the content in the regulatory legislation.
Design/methodology/approach
For better robustness of the research, the authors analyzed the period from 1995 to 2013, totaling 4,510 observations. To this end, the selection of regulatory legislation was conducted through Markov regime switching. To identify the characteristics of profile and intensity of regulatory content in each legislation, we applied the content analysis technique.
Findings
The main findings of this study position this research in the vanguard regarding other research in the area by showing that all regulatory measures whose characteristics denote market profile of strong and medium intensity affect the risk of electric utilities in Brazil. As contribution from this research, it can be hypothesized that for provisional measures/laws events, the profile and intensity of regulatory content are relevant and have different impact on the risk of stocks and, therefore, should be considered in the design and development of public policies.
Originality/value
The paper investigates by means of content analysis, the profile and intensity characteristics of the content present in the regulatory legislation and to present the impact of these characteristics on the risk of the electric energy Sector in Brazil. The research results showed that it is not all regulatory events that impact the stock market. Therefore, regulatory risk estimates must consider the intensity and scope of each legislation, given that legislation with a higher regulatory content that seeks to modify the sector’s operating rules more deeply tends to have a greater impact on the risk of companies that operate in regulated sectors. Therefore, the paper shows originality and evolution for the researchers in the area, with new and significant information.
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Sushma Priyadarsini Yalla, Som Sekhar Bhattacharyya and Karuna Jain
Post 1991, given the advent of liberalization and economic reforms, the Indian telecom sector witnessed a remarkable growth in terms of subscriber base and reduced competitive…
Abstract
Purpose
Post 1991, given the advent of liberalization and economic reforms, the Indian telecom sector witnessed a remarkable growth in terms of subscriber base and reduced competitive tariff among the service providers. The purpose of this paper is to estimate the impact of regulatory announcements on systemic risk among the Indian telecom firms.
Design/methodology/approach
This study employed a two-step methodology to measure the impact of regulatory announcements on systemic risk. In the first step, CAPM along with the Kalman filter was used to estimate the daily β (systemic risk). In the second step, event study methodology was used to assess the impact of regulatory announcements on daily β derived from the first step.
Findings
The results of this study indicate that regulatory announcements did impact systemic risk among telecom firms. The study also found that regulatory announcements either increased or decreased systemic risk, depending upon the type of regulatory announcements. Further, this study estimated the market-perceived regulatory risk premiums for individual telecom firms.
Research limitations/implications
The regulatory risk premium was either positive or negative, depending upon the different types of regulatory announcements for the telecom sector firms. Thus, this study contributes to the theory of literature by testing the buffering hypothesis in the context of Indian telecom firms.
Practical implications
The study findings will be useful for investors and policy-makers to estimate the regulatory risk premium as and when there is an anticipated regulatory announcement in the Indian telecom sector.
Originality/value
This is one of the first research studies in exploring regulatory risk among the Indian telecom firms. The research findings indicate that regulatory risk does exist in the telecom firms of India.
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The aim of this research is to shed light on the role the Ministry of Higher Education & Scientific Research (MoHE) plays in private Jordanian universities (PJUs). Private…
Abstract
Purpose
The aim of this research is to shed light on the role the Ministry of Higher Education & Scientific Research (MoHE) plays in private Jordanian universities (PJUs). Private universities in developing countries struggle with their financial resources. There is an argument that a decision to adopt a new approach for the financing and management of Jordanian higher education (HE) has been taken because both funding and ownership belong to private sources. However, the MoHE plays a role in the Jordanian context.
Design/methodology/approach
This study explains the relations between the MoHE and PJUs and describes the PJUs’ managerial context. It is based on the prior research related to HE and budgeting. A total of 16 budget preparers at 11 universities and a further three in the MoHE were interviewed. The research also uses observation to obtain direct knowledge of the research phenomena. It uses archival documents, guidelines and reports to accomplish the study’s objective.
Findings
This research presents an overview for private HE across the world with particular concentration being paid to the role of the MoHE in PJUs by presenting the regulations and laws related to HE in Jordan. It proves that the MoHE uses a budgeting formula to significantly increase its control over the private HE sector. Simultaneously, no government subsidies or tax exemptions (such as those given to public universities) have been made available to private universities. The results indicate that the MoHE controls the private universities by using accreditation tools, such as their budgets.
Originality/value
Jordan has a unique situation in terms of the relationship between its MoHE and Jordanian universities.
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Max Crumley-Effinger, Tavis D. Jules and Syed Shah
Increasing awareness around the world of the environmental impact of greenhouse gas (GHG) emissions resulting from human activities such as air travel warrants consideration of…
Abstract
Increasing awareness around the world of the environmental impact of greenhouse gas (GHG) emissions resulting from human activities such as air travel warrants consideration of the effects of research and activities within the field of Comparative and International Education (CIE). The authors hypothesize that consideration of CIE research’s environmental impact is seldom, if ever, discussed in the literature. To test this hypothesis, the authors conduct a content analysis of articles published in selected major CIE journals to analyze how researchers account for their environmental impact. In addition to presenting the findings of this analysis, the authors provide a selection of queries for examining one’s own practices as a CIE researcher in relation to environmental sustainability. The authors provide preliminary suggestions for ways to reduce GHG production and the environmental impact of continued CIE research and call for acknowledgement of these impacts in publications. Ultimately, the authors suggest that more needs be done to examine CIE scholars’ ecological impact in conducting research and use this chapter as a starting point for conversations in this vein.