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Full-Text Articles in Business
Cultural And Diversity Perceptions Of It Workers Of Indian Descent, Amy Woszczynski, P. Dembla, Sherri Shade
Cultural And Diversity Perceptions Of It Workers Of Indian Descent, Amy Woszczynski, P. Dembla, Sherri Shade
Sherri Shade
No abstract provided.
Making Users Mindful Of It Security, Michael Whitman, Herbert Mattord
Making Users Mindful Of It Security, Michael Whitman, Herbert Mattord
Herbert J. Mattord
The article discusses ways to make users mindful of Information Technology (IT) security. Security awareness programs ensure that employees understand the importance of security and the adverse consequences of its failure; they also remind users of the procedures to be followed. Awareness training is vital to keeping the idea of IT security uppermost in employees' minds. While federal agencies in the U.S. are required to train employees in computer security awareness, such training is voluntary in the private sector. It is, however, no less vital. Every company should integrate a security awareness program into the IT training program.
Influences On Student Intention And Behavior Toward Environmental Sustainability, James Swaim, Michael Maloni, Stuart Napshin, Amy Henley
Influences On Student Intention And Behavior Toward Environmental Sustainability, James Swaim, Michael Maloni, Stuart Napshin, Amy Henley
Stuart Napshin
No abstract provided.
Keiretsu Core And Member Firms’ Relative Performance And Profit Stability: A Power Dependency Perspective, L. Brouthers, G. Yan, Stuart Napshin
Keiretsu Core And Member Firms’ Relative Performance And Profit Stability: A Power Dependency Perspective, L. Brouthers, G. Yan, Stuart Napshin
Stuart Napshin
No abstract provided.
An Identification And Evaluation Of Information Security And Assurance Research Outlets, M. Whitman, H. Zafar, Herbert Mattord
An Identification And Evaluation Of Information Security And Assurance Research Outlets, M. Whitman, H. Zafar, Herbert Mattord
Herbert J. Mattord
No abstract provided.
The Influence Of R&D Partnerships On Innovation Performance In Manufacturing Firms: The Moderating Role Of Institutional Attachment, A. Azadegan, Stuart Napshin, A. Oke
The Influence Of R&D Partnerships On Innovation Performance In Manufacturing Firms: The Moderating Role Of Institutional Attachment, A. Azadegan, Stuart Napshin, A. Oke
Stuart Napshin
No abstract provided.
Evaluating Authentication Components: An Expert Panel Approach, Herbert Mattord, Y. Levy, S. Furnell
Evaluating Authentication Components: An Expert Panel Approach, Herbert Mattord, Y. Levy, S. Furnell
Herbert J. Mattord
No abstract provided.
The Development Of British Railway Accounting: 1800-1911, John Glynn
The Development Of British Railway Accounting: 1800-1911, John Glynn
John J Glynn
This paper concentrates on accounting aspects arising from the development of the railways. Railways in nineteenth century Britain had a major influence in reshaping some of the legislative procedures in parliament, the development of the capital market, and the economy at large. A background is provided to the first government regulations, introduced in 1840, and all subsequent major developments which led up to the Railway Companies (Accounts and Returns) Act, 1911. Why had it taken over eighty years (since the first commercial railway was established in 1830) to produce a standard presentation of accounts and financial reports?
Book Review: Financial Reporting By Local Authorities In Scotland: Icas And Cipfa - L. Kilgour And I. Lapsley, John Glynn
John J Glynn
This short book reports the results of the first of a two part research investigation - an evaluation of accounting practices by Scottish local authorities. Part II will, in due course, consider what information the users of local authority accounts actually want (as opposed to what they receive).
Business Planning, David Perkins, John Glynn
Vfm Audits For Private Sector?, John Glynn
Vfm Audits For Private Sector?, John Glynn
John J Glynn
Legislation is long overdue: recent public sector developments could apply to a wide variety of profit and non-profit organisations in the private sector.
Gp Practice Budgets: An Evaluation Of The Financial Risks And Rewards, John Glynn, Michael Murphy, David Perkins
Gp Practice Budgets: An Evaluation Of The Financial Risks And Rewards, John Glynn, Michael Murphy, David Perkins
John J Glynn
The proposals for GP practice budgets introduced by the 1989 White Paper, Working for Patients (Cm.555), represents a major departure from the original philosophy of the NHS. The Government set out in a DOH 1990 paper, NHS Review Working Paper (3), their belief that: . . . practice budgets offer GPs an opportunity to improve the quality of services on offer to patients, to stimulate hospitals to be more responsive to the needs of GPs and their patients and to develop their own practices for the benefit of their patients. It will also enable the practices which take part to …
Business Strategy, John Glynn, David Perkins
Control And Accountability In The Nhs Market: A Practical Proposition Or Logical Impossibility?, John Glynn, David Perkins
Control And Accountability In The Nhs Market: A Practical Proposition Or Logical Impossibility?, John Glynn, David Perkins
John J Glynn
Within the NHS new quasi-market arrangements have divided management functions into three: (1) a policy/strategy function (deciding overall policy and resource allocation); (2) a buyer/commissioning function (developing and managing contracts to purchase services to achieve this policy); and (3) a contractor function (providing services to clients). For background on the formation of the NHS quasi-market see Le Grand and Bartlett[1] and Tilley[2]. In this “managed” market the strategy process has been somewhat removed from operational management. Throughout the 1960s and 1970s the medical profession continually acted to preserve their professionalism/monopoly with regard to choices over care and treatment, justified by …
Performance Auditing And Performance Improvement In Government: Public Sector Management Reform, Changing Accountabilities And The Role Of Performance Audit, John Glynn
John J Glynn
Public expenditure crises of the 1970s and 1980s led many governments to: - firstly, enforce stricter financial climates that included the use of cash limits and cash planning to motivate public servants towards greater economy and efficiency; and - secondly, to introduce a series of other reforms that gave pre-eminence to what has become colloquially termed the “new public management” (NPM). Key to many of these reforms was the belief that NPM would lead to more publicly accountable management and that limited resources would not only be used more efficiently but also more effectively in terms of intended policy objectives. …
Human Resource Management Audit In Government, John Glynn, Andrew Gray, Michael Murphy, Sarah Vickerstaff
Human Resource Management Audit In Government, John Glynn, Andrew Gray, Michael Murphy, Sarah Vickerstaff
John J Glynn
In the spring of 1988 the authors were engaged by the National Audit Office to act as external advisers to its newly established human resources unit. The functions of the advisers during a ninemonth period were threefold: • to advise on an audit methodology suitable for examining manpower planning processes within the Civil Service; • to consider the audit evidence collected by the National Audit Office team from the Treasury and four line departments; • to comment on the drafting of this, the first, National Audit Office human resource management audit report. Under the terms of this engagement we shall …
Australian Federal Financial Control And Accountability - A Review, J Glynn, M Mccrae
Australian Federal Financial Control And Accountability - A Review, J Glynn, M Mccrae
John J Glynn
Westminster systems of government are often typified by public sector organisations which act as agents of production and distribution. Their activities may be limited either to the provision of ‘public’ goods in situations of market failure or, as is more popularly the case under Westminster systems of government, they may be required to act as direct instruments for the implementation of the economic and welfare policies of the government of the day, as in the United Kingdom, Canada and Australia. Recent years have seen severe criticism in all these countries of the effectiveness of the financial control and accountability processes …
The Value For Money Trend, John Glynn
The Value For Money Trend, John Glynn
John J Glynn
New thinking has expanded the traditional role of public sector auditing.
Control And Accountability In The Nhs Market: A Practical Proposition Or Logical Impossibility?, John Glynn, David Perkins
Control And Accountability In The Nhs Market: A Practical Proposition Or Logical Impossibility?, John Glynn, David Perkins
John J Glynn
Within the NHS new quasi-market arrangements have divided management functions into three: (1) a policy/strategy function (deciding overall policy and resource allocation); 2) a buyer/commissioning function (developing and managing contracts to purchase services to achieve this policy); and (3) a contractor function (providing services to clients). For background on the formation of the NHS quasi-market see Le Grand and Bartlett[1] and Tilley[2]. In this “managed” market the strategy process has been somewhat removed from operational management. Throughout the 1960s and 1970s the medical profession continually acted to preserve their professionalism/monopoly with regard to choices over care and treatment, justified by …
Book Review: Performance Measurement In The Public Sector And Private Sectors: Icas And Cipfa, John Glynn
Book Review: Performance Measurement In The Public Sector And Private Sectors: Icas And Cipfa, John Glynn
John J Glynn
This publication comprises the proceedings of the first joint research conference of the ICAS and CIPFA. The conference was convened with three principal objectives: -Understanding the objectives of performance measurement. -Examining the mechanisms of accountability, both financial and non-financial. -The study of specific cases to illustrate performance measurement in action. The style of this short book is to provide a summary of the nine papers together with a short note of discussion points raised. The contributions to the day’s proceedings were provided by three academics, three public sector representatives, two speakers from private industry, and one politician.
Taxation Implications Of Companies Purchasing Their Own Shares, T Cooke, J Glynn
Taxation Implications Of Companies Purchasing Their Own Shares, T Cooke, J Glynn
John J Glynn
This note examines the effect of share repurchase, as a method of cash disbursement, on the value of the firm. With the growing interest in share repurchases we adapt earlier work, produced in the USA, to the context of the UK imputation system of corporation tax.
Value For Money Auditing - An International Review And Comparison, J Glynn
Value For Money Auditing - An International Review And Comparison, J Glynn
John J Glynn
Value for money (VFM) auditing is not new, in many ways the United Kingdom is now only embarking explicitly upon a path that other countries have already followed. This paper reivews developments in six countries. The first country reviewed is the United Kingdom where two recent pieces of legislation have been introduced which have given statutory recognition to VFM auditing. In only a few years important moves have been made with respect to two important aspects of value for money: economy and efficiency. However, the third and most important element, that of effectiveness, appears so far to be only of …
Book Review: Public Sector Accounting And Financial Control: D. Henley, C. Holtman, A. Likierman And J. Perrin, John Glynn
John J Glynn
Since the second edition of this book was published in 1986 the rapid pace of development and change in public sector finance, fmancial control and accounting has continued apace. In the field of central government, the financial initiative has matured and there has been progress in developing improved performance indicators, reporting and individual accountability. The phased privatisation of nationalised industries and utilities continues. In local government the plans to replace domestic rates by the community charge, and new capital controls and possible changes in capital accounting pose new problems and challenges for financial managers. In the National Health Service attempts …
Public Management Failing Accountabilities And Failing Performance Review, John Glynn, Michael Murphy
Public Management Failing Accountabilities And Failing Performance Review, John Glynn, Michael Murphy
John J Glynn
Throughout the 1980s and 1990s there have been major reforms with regard to the mode of operation of the public sector. The pervading theme running through these reforms is that of attempting to make the management of public services more accountable for the efficient and effective deployment of public resources. Focuses on how successful the reforms have been in engendering this enhanced accountability. First reviews the meaning of accountability and the different level of accountability in the public sector. Then reviews the principal changes in the accountability processes caused by the reforms of the 1980s and 1990s and questions whether …
The Accord: Mark Two, And Beyond, James Hagan, Robert Castle
The Accord: Mark Two, And Beyond, James Hagan, Robert Castle
Robert G. Castle
No abstract provided.
The Social Contract - A New Path To Economic Recovery, Robert Castle
The Social Contract - A New Path To Economic Recovery, Robert Castle
Robert G. Castle
No abstract provided.
Centuries Of Aboriginal Unemployment In Nsw, Robert Castle, James Hagan
Centuries Of Aboriginal Unemployment In Nsw, Robert Castle, James Hagan
Robert G. Castle
No abstract provided.
A Century Of Aboriginal Unemployment In Nsw, Robert Castle, James Hagan
A Century Of Aboriginal Unemployment In Nsw, Robert Castle, James Hagan
Robert G. Castle
No abstract provided.
The Political Economy Of Australian Capitalism, Robert Castle
The Political Economy Of Australian Capitalism, Robert Castle
Robert G. Castle
No abstract provided.
Can The Accord Survive?, Robert Castle, James Hagan
Can The Accord Survive?, Robert Castle, James Hagan
Robert G. Castle
No abstract provided.