This paper describes techniques for detecting fraud, irregularities and unusual transactions in computer systems by the use of software. Normally the data would be transferred…
Abstract
This paper describes techniques for detecting fraud, irregularities and unusual transactions in computer systems by the use of software. Normally the data would be transferred from the computer system in question to a separate system via the use of backup tapes or a data download. This allows the examination without arousing suspicion. The data are analysed to determine the overall characteristics and speciftc tests then carried out to identify unusual transactions, balances or items. The particular detail of examining purchases, payroll and some banking issues are covered together with describing some general techniques.
Neal Ryan, Trevor Williams, Michael Charles and Jennifer Waterhouse
The purpose of this paper is to assist public sector organizations to carry out better change management strategies and thus achieve better change processes and also to provide a…
Abstract
Purpose
The purpose of this paper is to assist public sector organizations to carry out better change management strategies and thus achieve better change processes and also to provide a critique of top‐down change strategies, especially when employed by public sector agencies. Furthermore, the paper uses the case of one such public sector organization to highlight the need to complement top‐down change strategies with other approaches.
Design/methodology/approach
The paper used a three‐year longitudinal case study approach to ascertain the efficacy of top‐down change in a large public sector organization. Data were collected by means of a series of employee focus groups and interviews with key management personnel. This was supplemented by organizational communication outputs.
Findings
The paper finds that a top‐down change strategy needs to be coupled with other change strategies for change to become successfully embedded in the organization. Organizational factors and processes can limit the effectiveness of communicating top‐down change and prevent information from filtering through the organization in the expected way.
Practical implications
The paper shows that genuine consultation and meaningful two‐way communication must be established for top‐down change strategies to function effectively together with other techniques.
Originality/value
The paper complements previous literature on top‐down change and corroborates earlier findings. In addition, it highlights the vital importance of middle managers in communicating organizational change and the need to establish a genuine two‐way communication flow.
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Via philosophy of science, the paper seeks to identify the role of trial and error in business and other managed activities, including economic development.
Abstract
Purpose
Via philosophy of science, the paper seeks to identify the role of trial and error in business and other managed activities, including economic development.
Design/methodology/approach
Drawing first on Karl Popper's view of trial and error as essential to the evolution of all life, including all human activity, the paper asks what we mean by science, and how distinctive is the scientific mode of enquiry. It goes on to look at, in particular, the treatment of trial and error, and of evolution, in two best‐selling management books of the last 25 years, and at the relevance of this treatment to some recent discussions of economic development.
Findings
Popper's distinction between science and various types of non‐science is not as clear‐cut as is sometimes portrayed. Moreover, there are significant variants to Popper's view of scientific method. But accepting Popper's view of the centrality of trial and error for problem solving the paper finds significant echoes in some management thinking. Related questions occur, also, in some recent discussions of economic development.
Practical implications
The paper argues that trial and error is a well‐established approach in business and other managed activities, and that there is potential to learn from many examples of success and disappointment.
Originality/value
The paper questions whether some views of science, and of the demarcation between science and non‐science, are as clear‐cut as is sometimes assumed. It argues against claimed novelty in some recent discussion of evolutionary process in business and elsewhere.
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Lawrence W.C. Lai and Frank T. Lorne
The types of innovation considered to be Schumpeterian can be very broad. What is an innovation? According to The Advanced Learner's Dictionary (Hornby, Gatenby, & Wakefield…
Abstract
The types of innovation considered to be Schumpeterian can be very broad. What is an innovation? According to The Advanced Learner's Dictionary (Hornby, Gatenby, & Wakefield, 1973, p. 545), an innovation is “something new that is introduced.” This covers both inventions and their introduction. Thus, introducing methods to a new market can certainly be a form of Schumpeterian innovation. Schumpeter, however, distinguished innovations (innovators) from inventions (inventors) (Swedberg, 1991, p. 173). He considered innovations as the prime movers in the capitalist process. Johannessen, Olsen, and Lumpkin (2001) dwell on six measures of the “newness” of an innovation based on his interpretation of Schumpeter and others, but glossed over the distinction between innovations and inventions. What, then, was Schumpeter's original formulation?
The path analysis technique was introduced in educational research relatively recently. It is very effective for conceptualizing research and for linking theory and the “real…
Abstract
The path analysis technique was introduced in educational research relatively recently. It is very effective for conceptualizing research and for linking theory and the “real world”. Major advances are possible if more researchers in education would adopt this technique. However, the outward complex appearance of path analysis diagrams with their many variables, straight and curved arrows and numerical coefficients, and the terminology such as “residuals” and “recursive” associated with discussions of the technique tend to deter researchers. In this article the author gives an overview of the technique in simple terms. Its strengths and weaknesses are discussed and suggestions are made about how to commence use of the technique. Several examples of path analysis used in educational research are presented. The discussion is of an introductory nature with the hope that readers will develop a confidence to investigate the technique further. The intention of the author here is not to debate the many specific, provocative and complex issues about definition, terminology and interpretation surrounding the technique which methodology specialists continue to discuss as the use of the technique grows.
KEITH F. PUNCH and BARRETT E. SHERIDAN
This paper examines the relationship between the reference group, influences of parents, teachers and peers, and the vocational aspirations of secondary school students, taking…
Abstract
This paper examines the relationship between the reference group, influences of parents, teachers and peers, and the vocational aspirations of secondary school students, taking account of differences in sex, social class, mental ability and home environment. It uses a sample of 704 student, of ages 16 and 17 years, drawn from four metropolitan senior high schools in Western Australia. Regression analysis indicates that approximately two‐thirds of the variance in boys' vocational aspirations, and half the variance in girls' vocational aspirations, is accounted for by a model which uses as predictors social class, mental ability, home environment, teacher and parent expectations and peer aspirations. Further analysis, using step‐wise techniques, shows that the influences of parents and teachers—in that order—are most important, as intervening variables, between the contextual variables of social class, mental ability and home environment, and the dependent variable of aspirations.
Billie Lythberg, Jamie Newth and Christine Woods
The purpose of this paper is to explore how a complexity informed understanding of Indigenous–settler relationships helps people to better understand Indigenous social innovation…
Abstract
Purpose
The purpose of this paper is to explore how a complexity informed understanding of Indigenous–settler relationships helps people to better understand Indigenous social innovation. To do this, this paper uses the attractor concept from complexity thinking to explore both the history and possible futures of Indigenous Maori social innovation as shaped by Te Tiriti o Waitangi/Treaty of Waitangi.
Design/methodology/approach
This paper frames Te Tiriti as a structural attractor for social innovation in Aotearoa-New Zealand and explores the dynamics at play in the social and economic activities related to Te Tiriti and the ongoing settlement process in Aotearoa-New Zealand. This paper outlines this as an illustrative case study detailing the relevant contextual spaces and dynamics that interact and the emergence of social innovation.
Findings
This paper suggests that the convergent, divergent and unifying dynamics present in a structural attractor provide a useful framework for building ongoing engagement between Indigenous and non-Indigenous people whereby Indigenous worldviews are given space to be articulated and valued.
Originality/value
In spite of the increase in research into social innovation, including in Indigenous contexts, the “context” of “postcolonial” context remains under-theorised and people’s understanding of the power dynamics at play here limits the understanding of how the mechanisms of Indigenous–settler partnerships structure social innovation and its impact.
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TELEVISION, that box which is the gaoler of so many minds, is essentially a neutral and inanimate thing. Its output, like that of the computer, is confined to what human brains…
Abstract
TELEVISION, that box which is the gaoler of so many minds, is essentially a neutral and inanimate thing. Its output, like that of the computer, is confined to what human brains put into it. That unoriginal thought came to us during the preview of a new series which the BBC will show to usher in the new decade, for this showed how effectively television can be employed as a serious instrument of education.
On 24th January this year the new and long‐promised legislation for public libraries in England and Wales made its bow in the shape of the Public Libraries and Museums Bill. Its…
Abstract
On 24th January this year the new and long‐promised legislation for public libraries in England and Wales made its bow in the shape of the Public Libraries and Museums Bill. Its first reading took place in the House of Commons on that day, and the unopposed second reading was on 5th February. As we write, future timing is uncertain, and it may be that by the time our readers are perusing these pages that the Bill will hare been passed in all its stages. The 23 clauses of the Bill occupy only 12½ pages. Briefly, the Bill will place the development of the public library service under the superintendence of the Minister of Education, and will set up two advisory councils as well as regional councils for interlibrary co‐operation. Non‐county boroughs and urban districts of less than 40,000 population which are existing library authorities will have to apply to the Minister for approval to continue as such. Clause 7 states that every library authority has a duty to provide a comprehensive and efficient library service, while the succeeding clause provides that, apart from certain exceptions, no charges shall be made by public library authorities. The Bill places considerable powers upon the Minister. Like most Bills, there is much in it which is open to interpretation. Does, for instance, clause 8, subsection (1) mean that those library authorities which are at present charging for the issue of gramophone records will have to cease doing so? This would seem to be the case, and we hope it is the case. On the other hand, which precise facilities are meant in subsection (4) of the same clause? Librarians will be disappointed that there is no reference to the need for library authorities to appoint separate library committees, nor is there a duty placed upon them to appoint suitably qualified persons as chief librarians. The Minister is given the power of inspection, and few library authorities or librarians will fear this. On the other hand no state financial assistance to library authorities is mentioned. In the 1930s and 19405 many wanted state aid but feared the consequential inspection. Now we have got the inspection without the money! When the Bill appeared, The Library World asked several librarians for their brief first impressions and in the following symposium will be found the views of a city librarian, a county librarian, two London librarians, a Welsh librarian, the librarian of a smaller town, and a member of the younger generation whose professional future may well be shaped by this new legislation.
In this article, I have traced the literature of marketing libraries and information services from 1970 to the present. This period immediately follows Kotler and Levy's…
Abstract
In this article, I have traced the literature of marketing libraries and information services from 1970 to the present. This period immediately follows Kotler and Levy's introductory article in the Journal of Marketing (January 1969) which first suggested the idea of marketing nonprofit organizations. The use of the marketing concept for libraries and information services was an idea which did not appear until after that date. However, many articles on specific aspects of marketing, such as publicity and public relations, were published prior to 1970. These areas have been touched upon only briefly to show their connection with marketing.