Business Commons^™

Fumigating The Criminal Bug: New Research On The Insulation Of Volkswagen’S Middle Management, J.S. Nelson

J.S. Nelson

The Potentials And Challenges Of Transitioning The U.S.-E.U. Safe Harbor Program From A Hybrid System Of Authority To A Pure Non-State Market Driven (Nsmd) System Of Authority:, Sarah Brennan Mpa

Sarah Brennan

Do Corporate Governance Recommendations Improve The Performance And Accountability Of Small Listed Companies?, Jacqueline Christensen, Pamela Kent, James Routledge, Jenny Stewart

Pamela Kent

This study examines whether the implementation of the 2003 Australian Securities Exchange Limited governance recommendations influenced the governance choices of small companies and whether compliance improves their accounting and market performance and earnings quality. Our analysis examines small and large companies because we are interested in the different effects of the governance recommendations on the two groups. The analysis shows a significant shift by small and large companies to comply with the recommendations around the time of their introduction. We find that formation of an audit committee surrounding the reform period is significantly associated with improved earnings quality for small …

Do Corporate Governance Recommendations Improve The Performance And Accountability Of Small Listed Companies?, Jacqueline Christensen, Pamela Kent, James Routledge, Jenny Stewart

James Routledge

This study examines whether the implementation of the 2003 Australian Securities Exchange Limited governance recommendations influenced the governance choices of small companies and whether compliance improves their accounting and market performance and earnings quality. Our analysis examines small and large companies because we are interested in the different effects of the governance recommendations on the two groups. The analysis shows a significant shift by small and large companies to comply with the recommendations around the time of their introduction. We find that formation of an audit committee surrounding the reform period is significantly associated with improved earnings quality for small …

More Than Nothing: Accounting, Business, Management Studies And The Research Audit, Stefano Harney, Stephen Dunne

Stephen Matthias Harney

This paper argues that business school scholarship can be seen as the example par excellence of what we are calling extreme neo-liberalism. By extreme neo-liberalism we mean the coexistence in the same sphere of extreme externalization of costs and extreme regulation of the sources of value. We argue that this condition is most obvious in the research audits conducted in Britain, and spreading globally, audits that record both the extreme externalization in business scholarship of all the sources of the wealth expropriated by business, and at the same time, regulate the very labour that produces this extreme self-regulation. Although this …

Australian School Funding And Accountability: History Imploding Into The Present, Kathleen M. Rudkin

Kathy Rudkin

This paper examines historical origins of accountability for public funding in the Australian school education system. Understandings of accountability have developed unique to the Australian context, embedding institutions and ideas from a colonial past. It is shown that the funding arrangements used to distribute and account for public education funds are political devices to mediate enduring historic relationships between government and non-government schools, while at the same time masking these relationships in the veiled rhetoric of a broader Australian cultural imperative of egalitarianism. It concludes the current funding and accountability of school education in Australia is a simulacrum of accountability. …

Cost Control And Accountability For Effective Budget Implementation, Chukwumah Lawyer Obara Dr

Lawyer Obara

Because of the growing complexity of business and business problems and because of the movement toward decentralization in large enterprise, increased attention is being given to better planning and control techniques. Consequently, the use of sound budgeting techniques is becoming more prevalent. Again, corporate restructuring has resulted in a treno toward placing the responsibility for budgeting at higher levels in the organization allowing for a stronger cost control and accountability measures. Consequently, the paper advocate the use of cost control method to monitor, evaluate, and ultimately enhance the efficiency of specific business areas such as departments, divisions, or product lines. …

Fiscal Transparency, Accountability And Corporate Collapse: A Post-Mortem Analysis Of Failure Of State-Owned Enterprises (Soes) In Nigeria, Chukwumah Lawyer Obara Dr

Lawyer Obara

The study investigated through a post mortem research paradigm the extent to which lack of fiscal transparency and accountability accounted the collapse of SOEs in Nigeria without prejudice to other variables identified in previous studies. The study adopted the fiscal transparency and accountability code of good conduct as evolved by the IMF in building the model tested in the study. The paper observed that institutionalization of the tripod of: clarity of roles and responsibilities (which is a cardinal principle of internal control); public availability of information; and open preparation and proper of implementation of budget would have contributed significantly to …

Governance Of The Governing: Accountability And Motivation At The Top Of Public Organizations, Donald Nordberg

Donald Nordberg

Developments in the governance practices in UK public organizations show how ideas from the governance of listed companies have translated into public sectors bodies, government departments and the governance of parliament itself. The use of independent, non-executives directors in public bodies encapsulates the tension in the private sector between the service role of directors and how they control the executives who manage the business. This paper gives a preliminary examination of three public bodies, comparing how reform of their governance mechanisms has affected tensions in accountability and director motivation. What is evident is that the changes involve greater emphasis on …

Accountability In The Church, Professor Ben C Osisioma

Prof Ben Chuka Osisioma

Traditionally, accountability is the obligation to give a reckoning or explanation for one’s actions and responsibilities to a higher authority. However, for the purpose of this paper, we define accountability as the processes through which an organisation makes a commitment to respond to and balance the needs of stakeholders in its decision making processes and activities, and delivers against this commitment. In the church setting accountability involves managing the resources God has entrusted us with, organising for service and mission, and providing programmes to carry out the church’s mandate. The goal is to help people grow in Christ and learn …

A Model For Corporate Governance, Decision-Making, And Accountability In Today's Universities, Jack Flanagan, John Little, Edmund W. Watts

Ted Watts

The government’s goal over the past decade of increased self-reliance has required universities to adopt the corporate mantle of governance consistent with that used in the private sector. The corporatisation of the university sector brought with it a unique set of problems to which senior university management had not previously been exposed. The solution to some of these problems includes developing governance systems to guide strategic decision-making based on well-developed ethical principles. This paper suggests such an approach to governance based on contemporary management and ethical foundations. In this model governance is depicted as an achievement of thinking across four …

Good Corporate Governance: The Role Of The Accountant, Professor Ben C Osisioma

Prof Ben Chuka Osisioma

Corporate governance deals with the mechanism by which stakeholders of a company exercise control over corporate managers and provide overall direction to the firm, such that stakeholders’ interests are protected. In such a situation, the firm operates more responsibly and profitably, relations are enhanced between the firm and all stakeholders - shareholders, policyholders, employees, suppliers and society at large - the quality of executive and non-executive directors is improved, the firm thinks long-term, information needs of all stakeholders are satisfied, and executive management is monitored properly in the interest of shareholders. The role of the accountant in this setting, is …

Regret Salience And Accountability In The Decoy Effect, Terry Connolly, Jochen Matthias Reb, Edgar E. Kausel

Jochen Reb

Two experiments examined the impact on the decoy effect of making salient the possibility of post-decision regret, a manipulation that has been shown in several earlier studies to stimulate critical examination and improvement of decision process. Experiment 1 (N = 62) showed that making regret salient eliminated the decoy effect in a personal preference task. Experiment 2 (N = 242) replicated this finding for a different personal preference task and for a prediction task. It also replicated previous findings that external accountability demands do not reduce, and may exacerbate, the decoy effect. We interpret both effects in terms of decision …

Budgeting, Auditing And Governance: Implementing The Accountability Framework, Professor Ben C Osisioma

Prof Ben Chuka Osisioma

Good public governance involves the management of public resources in a manner that guarantees sustainable development in an atmosphere of due process and rule of law, free from wastage and corruption. The goal is to guarantee a people’s right to health, adequate housing, sufficient food and fibre provision, quality education, fair justice and personal security. Good governance is rooted in quality institutions, informed and adequately motivated citizenry, and structures and processes that endure. The budget and audit tools are critical to the process, and within the requirements of accountability framework can bring the so-called dividends of democracy to citizens. In …

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 …

Control And Accountability In The Nhs Market, John Glynn, David Perkins

John J Glynn

No abstract provided.

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 …

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 …

Environmental Refugees: An Accountability Perspective, Stephanie Perkiss, Graham D. Bowrey, Nicholas J. Gill

Nicholas J Gill

Purpose: The purpose of this paper is to examine the increasing concern of the impact climate change on vulnerable nations, the creation of environmental refugees and the notion of government accountability towards addressing issues associated with supporting environmental refugees. Design/methodology/approach: The study is based on the Second Reading, in the Australian Federal Parliament, of the proposed Migration (Climate Refugees) Amendment Bill 2007 and the associated replies by the various political actors within the senate. The main method used to review this material is discourse analysis. Findings: The key finding from this initial review is that while all actors within the …

Accumulation And Scarcity: An Accountability Safari, K. Rudkin, K. Cooper

Kathy Rudkin

Traditional notions of accountability and corporate governance derived from institutions of advanced capitalist states are argued to be inadequate for global gifting relationships, such as those exemplified in the Live 8 and G8 events of 2005. This paper demonstrates using a literature based analysis and critique, and that ideas of accountability have narrowed over time from a broader idea of stewardship for a community to accountability to the providers of capital. It is argued that this has lead to the inadequacy of accountability and corporate governance mechanisms for calling to account economic relationships between geographically remote donor recipient relationships between …

Contributions To Local Government Accountability In Colonial New South Wales, T. Watts, Ciorstan J. Smark

Ted Watts

Accountability innovations often reflect the contemporary social, political and economic relationships, and they are not always made by accounting professionals. This article reports the contributions made to local government accountability in colonial New South Wales by a medical practitioner, Dr John Spark. His contributions relate specifically to the financial management and reporting practices of the Katoomba Municipal Council (NSW), during his tenure as Alderman and Mayor in 1893 and 1894. Spark’s innovations included the regular reporting and reviewing of major expenditure items, separate reporting of extraordinary items, separation of capital expenditure and recurrent expenditure, the presentation of detailed comparative reports, …

The Politics Of Partnerships. A Critical Examination Of Nonprofit-Business Partnerships, Maria May Seitanidi

Maria May Seitanidi

The widespread partnering phenomenon in the US and the UK spurred a significant amount of literature focusing on its strategic use. The Politics of Partnerships diverges by examining if partnerships can deliver benefits that extend beyond the organisational to the societal level resulting from the intentional combined efforts of the partners. The book offers under the chronological stages of formation, implementation, outcomes a critical examination and proposes a holistic framework for the study of partnerships allowing for observations beyond any single stage.

Resources On Partnerships & Groups, Maria May Seitanidi

Maria May Seitanidi

This is a list of Groups on Partnerships

Reading List On Nonprofit-Business Partnerships, Maria May Seitanidi

Maria May Seitanidi

This is a reading list for those interested to pursue research on nonprofit-business partnerships

Governance And Accountability In The Public Sector, David Reid

David N Reid

This presentation spoke to the principles of good governance and accountability in the public sector, with specific examples provided on healthcare governance.

Ngos In China: Issues Of Good Governance And Accountability, Reza Hasmath, Jennifer Yj Hsu

Reza Hasmath

对中国公民社会组织良好治理的研, Reza Hasmath, Jennifer Yj Hsu

Reza Hasmath