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Article
Publication date: 1 January 1994

Richard A. Barker

The organizational culture and climate of General Dynamics, Electronics Division was examined in relation to several change efforts implemented between the years of 1983 and 1992…

259

Abstract

The organizational culture and climate of General Dynamics, Electronics Division was examined in relation to several change efforts implemented between the years of 1983 and 1992. An attempt was made to identify those elements of the organization's culture that contributed to resistance to planned change. The relative merits of climate analysis and cultural analysis are discussed Two conflicting subcultural structures were identified which represented substantial difficulties for change implementation. The study concluded that using organizational climate analysis may not be sufficient to provide change agents with the means to affect change, and that analysis of cultural assumptions is needed to reveal the most substantial barriers to change.

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The International Journal of Organizational Analysis, vol. 2 no. 1
Type: Research Article
ISSN: 1055-3185

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Article
Publication date: 4 January 2011

Randall Rollinson

The author believes that corporate practitioners and the leaders who rely on them stand to gain from supporting a training and certification program in strategic planning and

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Abstract

Purpose

The author believes that corporate practitioners and the leaders who rely on them stand to gain from supporting a training and certification program in strategic planning and strategic management. this paper aims to address this issue.

Design/methodology/approach

The author researches and lays out the necessary steps that need to be taken before strategic planning can become a recognized profession.

Findings

The steps leading to professional certification are: an accepted set of standards for strategic‐planning practitioners needs to be developed and a widely recognized practitioner‐credentialing program must be in place.

Research limitations/implications

The paper reports on the progress toward a goal of credentialing made by the Association for Strategic Planning.

Practical implications

The Association for Strategic Planning now offers two levels of certifications: the Strategic Planning Professional and the more advanced Strategic Management Professional plus a designation, the Strategic Planning Apprentice. In addition, the Association for Strategic Planning has approved an initial set of Registered Educational Providers that offer courses, seminars, and programs in strategic planning and strategic management.

Originality/value

Chief executive officers, trainers and planners will be interested in this report on the state of professional credentialing and training in the field of strategic management and planning.

Details

Strategy & Leadership, vol. 39 no. 1
Type: Research Article
ISSN: 1087-8572

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Article
Publication date: 2 June 2023

Emma Tarpey, Zoe Stephenson and Richard Barker

The purpose of this paper is to review the evidence base for the use of risk formulation in forensic practice settings.

255

Abstract

Purpose

The purpose of this paper is to review the evidence base for the use of risk formulation in forensic practice settings.

Design/methodology/approach

Systematic literature review principles were adopted to identify literature exploring risk formulation in forensic practice settings in relation to offending behaviour.

Findings

Data were analysed using a narrative synthesis approach, and commonalities were observed across some of the studies in terms of definitions, outcomes, and implementation, of risk formulation; however, the findings of the review did not provide a definitive account of risk formulation practice in forensic settings. This is due to the narrow scope of the included studies, the small yet diverse samples, the heterogeneity in research aims and the methodological weaknesses apparent within the included studies.

Research limitations/implications

Further research is needed to understand the application and outcomes of risk formulation in forensic practice settings.

Practical implications

Practitioners should be clear about how they are defining, implementing and assessing the outcomes of risk formulation, alongside being mindful of the evidence base when utilising forensic risk formulation in practice.

Originality/value

To the best of the authors’ knowledge, this is the first paper to focus solely on the evidence base for forensic risk formulation in practice.

Details

The Journal of Forensic Practice, vol. 25 no. 3
Type: Research Article
ISSN: 2050-8794

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Publication date: 16 December 2016

Alexandre Rambaud and Jacques Richard

This chapter gives in “Introduction to the Human Capital Issue” a critical analysis of the standard (economic) Human Capital (HC) theory, with the help of some “traditional”…

Abstract

Purpose

This chapter gives in “Introduction to the Human Capital Issue” a critical analysis of the standard (economic) Human Capital (HC) theory, with the help of some “traditional” (founding) accounting concepts. From this study, to avoid the accounting and social issues highlighted in “Introduction to the Human Capital Issue,” we present, in “The “Triple Depreciation Line” Model and the Human Capital,” the “Triple Depreciation Line” (TDL) accounting model, developed by Rambaud & Richard (2015b), and we apply it to “HC,” but viewed as genuine accounting capital – a matter of concern – that firms have to protect and maintain.

Methodology/approach

From a critical review of literature on HC theory, from the origin of this concept to its connection with sustainable development, this chapter provides a conceptual discussion on this notion and on the differences/common points between capital and assets in accounting and economics. Then, it uses a normative accounting model (TDL), initially introduced to extend, in a consistent way, financial accounting to extra-financial issues.

Findings

This analysis shows at first that the standard (economic) HC theory is based on a (deliberate) confusion between assets and capital, in line with a standard economic perspective on capital. Therefore, this particular viewpoint implies: an accounting issue for reporting HC, because “traditional” accounting capital and assets are clearly isolated concepts; and a societal issue, because this confusion leads to the idea that HC does not mean that human beings are “capital” (i.e., essential), or have to be maintained, even protected, for themselves. It only means that human beings are mere productive means. The application of the TDL model to an accounting redefinition of HC allows a discussion about some key issues involved in the notion of HC, including the difference between the standard and “accounting” narratives on HC. Finally, this chapter presents some important consequences of this accounting model for HC: the disappearance of the concept of wage and the possibility of reporting repeated (or continuous) use of HC directly in the balance sheet.

Research implications

This chapter contributes to the literature on HC and in general on capital and assets, by stressing in particular some confusions and misunderstandings in these concepts. It fosters a cross-disciplinary approach of these issues, through economic, accounting, and sustainability viewpoints. This analysis also participates in the development of the TDL model and the research project associated. It finally proposes another perspective, more sustainable, on HC and HC reporting.

Social implications

The stakes of HC are important in today’s economics, accounting, and sustainable development. The different conceptualizations of HC, and the narratives behind it, may have deep social and corporate implications. In this context, this analysis provides a conceptual, and practicable, framework to develop a more sustainable concept of HC and to enhance working conditions, internal business relations, integrated reporting. As an outcome of these ideas, this chapter also questions the standard corporate governance models.

Originality/value

This chapter gives an original perspective on HC, and in general on the concept of capital, combining an economic and an accounting analysis. It also develops a new way to report HC, using an innovative integrated accounting model, the TDL model.

Details

Finance and Economy for Society: Integrating Sustainability
Type: Book
ISBN: 978-1-78635-509-6

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Book part
Publication date: 23 August 2021

Mohammad Nurunnabi

The study critically evaluates the theory of International Financial Reporting Standards (IFRS) implementation in an attempt to provide directions for future research. Using the…

Abstract

The study critically evaluates the theory of International Financial Reporting Standards (IFRS) implementation in an attempt to provide directions for future research. Using the extensive structured review of literature using the Scopus database tool, the study reviewed 79 articles, and in particular the topic-related 57 articles were analysed. Nine journals contribute to 51% of articles (29 of 57 articles). In particular, the three journals published 15 articles: Critical Perspectives on Accounting (7), Accounting, Organizations and Society (4), and Journal of Applied Accounting Research (4). In total, 83% (47 of 57) of the articles were published 2009–2018. A total of 1,168 citations were found from 45 articles since 12 articles were without citations. The highest cited authors were Ball (2006) – 410 citations, Kothari, Ramanna, and Skinner (2010) – 135 citations, and Napier (1989) – 85 citations. In particular, five theories have been used widely: institutional theory (13), accounting theory (6), agency theory (3), positive accounting theory (3), and process theory (2). Future studies’ focus could be on theory implications in IFRS adoption/implementation studies in a country or a group of countries’ experience. Future studies could also focus on various theories rather depending on a single theory (i.e. institutional theory).

Details

International Financial Reporting Standards Implementation: A Global Experience
Type: Book
ISBN: 978-1-80117-440-4

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Article
Publication date: 1 December 2003

Richard Barker

Problems in financial reporting are often blamed on the rules. In trying to outlaw the system of “smoothing” which covered up many sins the rule‐makers have been accused of simply…

5035

Abstract

Problems in financial reporting are often blamed on the rules. In trying to outlaw the system of “smoothing” which covered up many sins the rule‐makers have been accused of simply making figures more volatile and less understandable. The author looks at the idea of performance measurement based on the simplicity of a single income statement and explains how it will transform financial reporting.

Details

Balance Sheet, vol. 11 no. 4
Type: Research Article
ISSN: 0965-7967

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Article
Publication date: 1 June 2007

Maurice Place, Richard Barker and Joanna Reynolds

Although parenting skills can improve the management and behaviour of children, it is not clear if such changes alter the fundamental sense of relationship within the family…

127

Abstract

Although parenting skills can improve the management and behaviour of children, it is not clear if such changes alter the fundamental sense of relationship within the family, particularly when used with young teenagers. This study reports the impact upon family functioning, as measured by the Family Adaptability and Cohesion Questionnaire (FACES), of a parenting programme and a self‐esteem programme for young people.The family functioning of young people with conduct difficulties was assessed before and after intervention with either the young person attending a self‐esteem programme, or the mother attending a parenting programme. The results show that despite changes in behaviour and parenting approaches, underlying family functioning was little changed, either from the parents' or the young people's perspective. For older children at least it is important to combine parenting programmes with interventions that change underlying emotional links within the family.

Details

Journal of Children's Services, vol. 2 no. 1
Type: Research Article
ISSN: 1746-6660

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Article
Publication date: 26 April 2013

Richard Schoenberg, Nardine Collier and Cliff Bowman

Against a backdrop of continued weak economic conditions and with many firms experiencing declining financial performance, this paper presents a synthesis of the business…

5998

Abstract

Purpose

Against a backdrop of continued weak economic conditions and with many firms experiencing declining financial performance, this paper presents a synthesis of the business turnaround literature. It aims to identify which turnaround and recovery strategies have been effective historically, based on the evidence provided by previous empirical research.

Design/methodology/approach

The authors review literature that includes 22 empirical studies, which investigated business turnarounds in previous recessionary environments. This literature was reviewed in its entirety, rather than as individual contributions, to synthesise the lessons available for businesses operating in today's challenging economic environment.

Findings

The literature review revealed convergence in the findings of the prior studies. In total, six effective turnaround strategies were consistently identified and four of these relate to the content of the turnaround, namely: cost efficiencies, asset retrenchment, a focus on the firm's core activities and building for the future and two relate to accompanying change processes required for implementation: reinvigoration of firm leadership and culture change.

Research limitations/implications

The authors highlight areas where knowledge on business turnarounds remains limited and suggest potentially fruitful directions for future research.

Practical implications

The authors discuss the elements involved in each of the six effective turnaround strategies identified. The authors also provide a contemporary example to illustrate the application of these strategies in the current economic environment.

Originality/value

The paper offers practitioners an evidence‐based view on effective business turnaround and recovery strategies, in addition to providing researchers with an accessible review of the existing literature.

Details

European Business Review, vol. 25 no. 3
Type: Research Article
ISSN: 0955-534X

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Book part
Publication date: 4 June 2024

Julie Smith and Richard Waller

This study explores the beliefs of ‘high expectation teachers’, and the practices through which teachers aim to build an inclusive learning environment in addition to the ways…

Abstract

This study explores the beliefs of ‘high expectation teachers’, and the practices through which teachers aim to build an inclusive learning environment in addition to the ways they develop strategies that do not rely on pre-determined ability labelling. The study is a case study design focused on one phenomenon, that of the beliefs and practices of high-expectation teachers, and one bounded case illustrates the phenomenon. The case is specific and bounded by time and location. It emphasises uniqueness through the in-depth exploration of the participants' experiences. Following the use of thematic analysis to analyse data collected through questionnaires, interviews and focus groups, the phenomena of high teacher expectation remained only partially scrutinised in terms of social justice. Therefore, the social concerns raised throughout this study are also explored through the theories of Bourdieu, to make sense of the wider issues of inequality inherent in this study. Habitus is helped by, and helps shape, pedagogical action. Findings include the requirement to recognise that in education, socially advantaged interests and voices dominate in terms of social mobility agendas. Furthermore, teachers are only granted space in the public domain through technical competency. Teachers must however be emotionally committed to different aspects of their jobs, as their sense of moral responsibility lies at the core of their professional identity.

Details

Critical Perspectives on Educational Policies and Professional Identities
Type: Book
ISBN: 978-1-83753-332-9

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Article
Publication date: 1 February 1993

Steven L. Cobb and Thomas Barker

As more organizations expand into the international marketplace, cultural barriers become a major threat to the ability of a firm to compete in the global marketplace. Culture…

297

Abstract

As more organizations expand into the international marketplace, cultural barriers become a major threat to the ability of a firm to compete in the global marketplace. Culture varies radically among different ethnic groups and societies. It influences and is influenced by beliefs, customs, language, institutions, standards, and religion. Richard Lamm, former governor of Colorado, stressed in one of his syndicated columns that the culture of a country is a main determinate of whether new technology will be accepted in a country. The acceptance of the new technology is especially critical to competitiveness when a firm establishes operations and employs workers in a foreign country.

Details

Competitiveness Review: An International Business Journal, vol. 3 no. 2
Type: Research Article
ISSN: 1059-5422

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