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Article
Publication date: 1 February 2002

Necia France, Graham Francis, STEWART LAWRENCE and Sydney Sacks

The motivation for this paper is to better understand the strengths and limitations of quantitative performance measures in a changing environment. The context is one of…

229

Abstract

The motivation for this paper is to better understand the strengths and limitations of quantitative performance measures in a changing environment. The context is one of organisational change and innovative management. Using a case study approach, the paper presents a history of organisational change and focuses on attempts to drive and assess efficiency through performance measures in a public hospital‐based pathology laboratory. The various financial and non‐financial performance measures used in the laboratory are presented. A discrepancy between accounting reports and laboratory management analyses of costs is reported. The notorious difficulties of costing health services are examined through the dispute that arose about whether the mean cost‐per‐test was increasing or decreasing over a three‐year period. Competing representations of performance are analysed. Whilst the case study looks at a New Zealand example, many of the pressures facing pathology services are typical of medical laboratories worldwide. General issues of performance measurement are discussed.

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Pacific Accounting Review, vol. 14 no. 2
Type: Research Article
ISSN: 0114-0582

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Article
Publication date: 9 November 2010

Tony Gilmour, Ilan Wiesel, Simon Pinnegar and Martin Loosemore

The purpose of this paper is to use the example of public housing renewal public‐private partnerships (PPPs) to build knowledge on whether social infrastructure PPPs may appeal to…

707

Abstract

Purpose

The purpose of this paper is to use the example of public housing renewal public‐private partnerships (PPPs) to build knowledge on whether social infrastructure PPPs may appeal to the private sector as a less risky investment in a time of global financial uncertainty.

Design/methodology/approach

The research is based on an international literature review and a limited number of semi‐structured interviews with social housing PPP participants in England, the USA and Australia. These interviews were conducted by Dr Gilmour as part of his doctoral research in 2008.

Findings

The familiar distinction between social and other forms of infrastructure PPPs has been found to be unhelpful in the case of public housing renewal. This type of PPPs, through their cross‐subsidisation model, face relatively high revenue risk during a recession. However, the commitment of the public sector to the social goals of such projects suggests contract negotiation rather than default is likely if problems occur. PPP risks need to be understood by studying their detailed contract terms, rather than by broad categorisations.

Research limitations/implications

This paper provides a grounded discussion rather than detailed research findings. Only a small number of projects are included and they are not necessarily representative. Cross‐national comparison is challenging because of different housing policies and economic conditions.

Originality/value

This paper fills a gap in the literature by both contrasting approaches to a particular type of social infrastructure PPP in different countries, and by making an early assessment of the likely impact of recent turbulence in financial and property markets.

Details

Journal of Financial Management of Property and Construction, vol. 15 no. 3
Type: Research Article
ISSN: 1366-4387

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Article
Publication date: 1 October 2000

277

Abstract

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Disaster Prevention and Management: An International Journal, vol. 9 no. 4
Type: Research Article
ISSN: 0965-3562

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Article
Publication date: 2 January 2014

Paul Andon and Clinton Free

Arguing that the print media act as a claims-making forum for the social construction and contestation of crises, the aim of this paper is to explore how the print media mediated…

2946

Abstract

Purpose

Arguing that the print media act as a claims-making forum for the social construction and contestation of crises, the aim of this paper is to explore how the print media mediated two audits commissioned following a high-profile salary cap breach in the National Rugby League (NRL) in Australia.

Design/methodology/approach

This paper draws upon critical discourse analysis to examine the media coverage of the two audits by the two major Australian media organisations, News Limited and Fairfax Media Limited. The analysis is based on a qualitative study complemented by quantitative techniques that explore critical incidents and representations in the daily press.

Findings

The paper illustrates the way in which News Limited, the owner of the infringing club, mobilised its media platform to promote favourable viewpoints and interpretations and how these were challenged in the Fairfax press. Evidence of both coverage bias and statement bias in the treatment of the two audits is produced.

Originality/value

This paper provides evidence that commercial interests of owner/publishers coloured media coverage of the two audits, which were central pillars of the crisis management strategy of News Limited and the NRL. Implications for the media's contribution to public accountability, accounting outputs and impression management, and the growing commercial diversification and reach of media outlets are considered.

Details

Accounting, Auditing & Accountability Journal, vol. 27 no. 1
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 1 July 2005

Sue Malthus and Carolyn Fowler

During the 1990s the value to an intending professional accountant of undertaking a period of liberal (general) studies was promoted internationally by a number of individuals and…

710

Abstract

During the 1990s the value to an intending professional accountant of undertaking a period of liberal (general) studies was promoted internationally by a number of individuals and organisations, including the International Federation of Accountants (IFAC) and the New Zealand Institute of Chartered Accountants (the “Institute”). The Institute significantly changed its admissions policy for Chartered Accountants in 1996 and one change was to require four years of degree level study with a compulsory liberal studies component. This study surveys the perceptions of New Zealand accounting practitioners on the impact of this compulsory liberal component. The results of this study demonstrate that there is little support from accounting practitioners for IFAC’s claim that liberal education “can contribute significantly to the acquisition of professional skills”, including intellectual, personal and communication skills. In addition, the majority of respondents did not perceive any improvements in the professional skills of the staff that had qualified under the Institute’s current admissions policy. However, any perceived improvements were mainly attributed to the Institute’s admissions policy change. Notwithstanding the lack of support for the assertion that liberal education develops professional skills, there is a strong belief by respondents in the value of liberal education for intending professional accountants.

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Pacific Accounting Review, vol. 17 no. 2
Type: Research Article
ISSN: 0114-0582

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Article
Publication date: 8 August 2016

Taija Puolitaival and Perry Forsythe

Building Information Modelling (BIM) is becoming the new norm in the AEC industry and also part of many construction project management (CPM) programmes. The purpose of this paper…

3368

Abstract

Purpose

Building Information Modelling (BIM) is becoming the new norm in the AEC industry and also part of many construction project management (CPM) programmes. The purpose of this paper is to address the difficulty and challenges in walking the narrow line between an industry-ready BIM and a BIM that is good for student learning and offers a realistic and practical, but simultaneously achievable, learning environment.

Design/methodology/approach

An action research was conducted in an undergraduate CPM education setting.

Findings

Key challenges encountered were availability of appropriate teaching and learning resources for BIM; finding the balance between theory and practice, technology and process, and traditional and emerging CPM methods; and facilitating staff’s professional development. Closer look was given to the teaching and learning resources for BIM. Theoretical resources that are available for education in the form of books, articles and websites are easy and straightforward to locate. Likewise, a good share of various tools are available for educational purposes. On the other hand, actual building models represent a challenge in terms of preparing and optimising usage of the model for high-quality educational purposes. Several different approaches for obtaining BIM resources were identified with various challenges and benefits.

Originality/value

The results and recommendations will assist educators to better understand and overcome the practical challenges related to BIM education, especially those related to teaching and learning resources.

Details

Structural Survey, vol. 34 no. 4/5
Type: Research Article
ISSN: 0263-080X

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Article
Publication date: 18 May 2021

Wenchi Shou, Jun Wang and Peng Wu

Simulation has attracted increasing attention in lean production research as a response to address the complexities of the production environment and difficulties of dealing with…

897

Abstract

Purpose

Simulation has attracted increasing attention in lean production research as a response to address the complexities of the production environment and difficulties of dealing with changes within a system. Considerable growth of using simulation to facilitate lean acceptance and implementation has been observed across different projects and sectors. However, a thorough review of the development and use of simulation in lean production research is limited.

Design/methodology/approach

This study aims to address this gap by reviewing 311 journal papers published in the past two decades on this specific research area and identify the state-of-the-art development and propose future research directions.

Findings

The review shows that current studies related to simulation in lean production research can be categorised into two major research streams, namely, simulation assisted lean facilitation and evaluation, and simulation-based lean education and training. Under the first research stream, a total of 19 application areas have been identified which applied both lean and simulation in their studies. The evolution of the simulation techniques used in these studies has been analysed as well. Meanwhile, four types of simulation games have been identified in the stream of simulation-based lean education and training and the impact and applicability of the different simulation and games have been discussed. A framework for engaging lean and simulation is suggested based on the review of the existing studies. The analysis in both streams also highlights the importance of stakeholder engagement and the utilisation of information technologies for future studies.

Practical implications

The findings of this study are expected to provide useful references for the future development and application of simulation in lean production research.

Originality/value

This paper conducted a broad and extensive review of simulation integrated lean production research. An in-depth examination of the retrieved papers was conducted through a structured and quantitative analysis to understand the current body of knowledge.

Details

Engineering, Construction and Architectural Management, vol. 28 no. 8
Type: Research Article
ISSN: 0969-9988

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Article
Publication date: 24 June 2007

Alan Barcan

The student revolt of 1967 to 1974, which finally expired about 1978, retains its fascination and much of its significance in the twenty‐first century. But the seven or so years…

451

Abstract

The student revolt of 1967 to 1974, which finally expired about 1978, retains its fascination and much of its significance in the twenty‐first century. But the seven or so years which preceded it are often passed over as simply a precursor, the incubation of a subsequent explosion; they deserve a higher status. The concentration of interest on the late 1960s and early 1970s arises from the driving role of students in the cultural revolution whose traumatic impact still echoes with us. As late as 2005 some commentators saw federal legislation introducing Voluntary Student Unionism as the culmination of struggles in the 1970s when Deputy Prime Minister Costello and Health Minister Abbott battled their radical enemies. Interest in these turbulent years at a popular, non‐academic level has produced a succession of nostalgic reminiscences. In the Sydney Morning Herald’s ‘Good Weekend’ for 13 December 2003 Mark Dapin pondered whether the Melbourne Maoists had changed their world views (‘Living by the Little Red book’.) In the Sydney University Gazette of October 1995 Andrew West asserted that the campus radicals of the 1960s and ‘70s had remained true to their basic beliefs (‘Not finished fighting’.) Some years later, in April 2003, the editor of that journal invited me to discuss ‘Where have all the rebels gone?’ My answer treated this as a twofold question: What has happened to the former rebels? Why have the students of today abandoned radicalism?

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History of Education Review, vol. 36 no. 1
Type: Research Article
ISSN: 0819-8691

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Article
Publication date: 1 September 2000

Janek Ratnatunga and Siva K. Muthaly

This paper presents an overview of the lessons learned by successful and unsuccessful small businesses during the 1996 Summer Olympic games in Atlanta, Georgia, and considers…

208

Abstract

This paper presents an overview of the lessons learned by successful and unsuccessful small businesses during the 1996 Summer Olympic games in Atlanta, Georgia, and considers their impact on organisations involved in the 2000 Olympiad in Sydney, Australia. With the Olympics in Australia now imminent, it appears that whilst the organisers have learnt and benefited from the painful lessons of Atlanta, there are still issues that are causing much concern even at this late stage of event organisation.

Details

International Journal of Sports Marketing and Sponsorship, vol. 2 no. 3
Type: Research Article
ISSN: 1464-6668

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Article
Publication date: 16 February 2023

Zhenan Feng, Ruggiero Lovreglio, Tak Wing Yiu, Dwayne Mark Acosta, Banghao Sun and Nan Li

In the construction sector, site excavation is one of the most dangerous and challenging activities. Proper training can be an effective way to mitigate excavation hazards…

677

Abstract

Purpose

In the construction sector, site excavation is one of the most dangerous and challenging activities. Proper training can be an effective way to mitigate excavation hazards. Virtual reality (VR) has been used as an effective training tool to enhance safety performance in various industries. However, little attention has been paid to the potential of this technology for construction excavation safety training.

Design/methodology/approach

This study proposes an immersive VR training system for excavation safety and hazard identification. The proposed VR training system was compared with a health and safety manual via a controlled experiment.

Findings

Results based on scores obtained immediately after training indicate that VR training significantly enhanced practical performance, knowledge acquisition and self-efficacy. Results also show that knowledge was retained four weeks after training. In addition, VR training outperformed health and safety manuals regarding knowledge retention.

Originality/value

This study measures the practical performance to evaluate the effectiveness of the proposed VR training system. Also, this study compares the VR training system with a traditional training method by measuring knowledge acquisition and retention. The results demonstrate the potential of VR as a training tool for excavation safety and hazards.

Details

Smart and Sustainable Built Environment, vol. 13 no. 4
Type: Research Article
ISSN: 2046-6099

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