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Full-Text Articles in Business

The Timeliness Of State And Local Governments By Gasb: An Evaluation Of Efficacy Of Financial Reports, Achraf Seyam, Alexander Hinners, Lauren Freire, Victor Parbat Jul 2016

The Timeliness Of State And Local Governments By Gasb: An Evaluation Of Efficacy Of Financial Reports, Achraf Seyam, Alexander Hinners, Lauren Freire, Victor Parbat

Publications and Research

In March 2011, the Governmental Accounting Standards Board (GASB) issued a research brief titled “The Timeliness of Financial Reporting by State and Local Governments Compared with the Needs of Users.” This study formally exposed an apparent gap between the time-of-issuance of governmental financial reports and their usefulness according to a large and diverse group of survey participants. According to the GASB in the aforementioned report, nearly a quarter of the government entities take longer than six months to issue their annual reports, with many evidencing release times of a year or more. Comparatively, the users surveyed indicated that report usefulness …


Risk Management In A Vuca Environment: Some Key Considerations, Foo S.L., Nam Sang Cheng, Nam Sang Cheng Apr 2016

Risk Management In A Vuca Environment: Some Key Considerations, Foo S.L., Nam Sang Cheng, Nam Sang Cheng

Research Collection School Of Accountancy

Whatis VUCA? Why is it relevant to accountants, the C-suites and Board ofDirectors? Companies are in the business of taking risks for rewards. Situatedbetween the companies are in the business of taking risks for rewards. Situatedbetween the companies and the rewards are risks. Critical concepts in thisprocess are volatility, uncertainty, complexity, and ambiguity (VUCA), a trendymanagerial acronym that conflates the reality of the business environment and the challenges ofrisk management.


Enhancing Funders’ And Advocates’ Effectiveness: The Processes Shaping Collaborative Advocacy For Health System Accountability In South Africa, Barbara Klugman, Waasila Jassat Mar 2016

Enhancing Funders’ And Advocates’ Effectiveness: The Processes Shaping Collaborative Advocacy For Health System Accountability In South Africa, Barbara Klugman, Waasila Jassat

The Foundation Review

This article describes the roles of five advocacy groups that built collaborative initiatives to address the collapsing health system in South Africa.

The findings presented are based on retrospective reviews of annual reports, organizational evaluations, interviews, and focus group discussions with each of four participating organizations and existing literature on the fifth.

The key findings, for both advocacy groups shaping alliance strategies and for funders, are that flexible funding and a shared value system among groups with diverse capacities, constituencies, and reputational resources is a good approach for enabling adaptive and innovative strategies for holding the public sector accountable.


Emergent Learning: A Framework For Whole-System Strategy, Learning, And Adaptation, Marilyn Darling, Heidi Guber, Jillaine Smith, James Stiles Mar 2016

Emergent Learning: A Framework For Whole-System Strategy, Learning, And Adaptation, Marilyn Darling, Heidi Guber, Jillaine Smith, James Stiles

The Foundation Review

The field of philanthropy is exploring what it takes to achieve impact in complex environments. The terms “adaptive” and “emergent” are beginning to be used, often interchangeably, to describe strategies by which funders can tackle complexity. This article proposes distinguishing between the two and explores more deeply how the research into complexity can inform philanthropic practice.

While approaches like systems mapping, scenario planning, and appreciative inquiry have been put forward as useful approaches to expanding perspectives and seeing whole systems, the field needs a framework for going beyond these planning tools in order to actually create the conditions in which …


Effects Of An Integrated Electronic Health Record On An Academic Medical Center, Kenneth E. Koppenhaver Ii Jan 2016

Effects Of An Integrated Electronic Health Record On An Academic Medical Center, Kenneth E. Koppenhaver Ii

Walden Dissertations and Doctoral Studies

The debate about healthcare reform revolves around a triple aim of improving the health of populations, improving the patient experience, and reducing the cost of care. A major tool discussed in this debate has been the adoption of electronic health record (EHR) systems to record and guide care delivery. Due to low adoption rates and limited examples of success, the problem was a lack of understanding by healthcare organizations of how the EHR fundamentally changes an organization through the interactions of people, processes, and technology over time. The purpose of this case study was to explore the people, processes, and …