1,720,974 research outputs found
Information technology skills development for accounting graduates: intervening conditions
No full textPerformance management in Universities: an ‘old’ institutional economics perspective
No full textThis paper reports on a research project that builds on previous work by Broad, Goddard & Von Alberti (2007) and Broad & Goddard (2010). The focus of this paper is to consider an ‘old’ institutional economics perspective in the evolution of performance management systems within the university sector. The research will compare the findings of the UK sector with research undertaken in Singapore to develop an international comparative context.An Old Institutional Economics (OIE) perspective was linked with accounting research during the 1990’s (see Ahmed & Scapens, 2000) although its origins date back the turn of the 20th Century (Veblen, 1919). The OIE approach views the institution as an economic entity and seeks to understand the processes by which it operates and “provides a potentially useful basis for understanding the institutionalised character of organisational routines and rule-based behaviours, such as accounting” (Ahmed & Scapens, 2000 p.167)Broad & Goddard (2010) argue that there is a particular managerial weltanshauung within the higher educational institutions they studied that embed the rules, routines, habits, and potentially the culture, of performance management. Such a weltanshauung, it is suggested, links with the OIE view that institutions are defined as “a way of thought or action of some prevalence or permanence, which is embedded in the habits of a group or the customs of a people” (Hamilton, 1932 p.84).The focus on the notion of rules, routines and habits within the institution provides a unique lens by which to view an organisation to help understand the barriers/ enablers of how such a performance system is developed. Sorlin (2007) contends that such performance systems might not be developing in the most efficient manner due to pressure of funding donors and research has been called for in this area by Bignall & Modell (2000, p.301) to further understand the “core concepts of integration and balance in performance management design”.This paper will therefore review the principles of Old Institutional Economics and its application to the accounting literature, particularly focussing on performance management within the university sector and further developments of this research project. <br/
Performance management in Universities: an 'old' institutional economics perspective, culture and consequences
No full textThis paper reports on a research project that builds on previous work by Broad, Goddard & VonAlberti (2007) and Broad & Goddard (2010). The focus of this paper is to consider an ‘old’ institutionaleconomics perspective in the evolution of performance management systems within the universitysector. The research will compare the findings of the UK sector with research undertaken inSingapore to develop an international comparative context.An Old Institutional Economics (OIE) perspective was linked with accounting research during the1990’s (see Ahmed & Scapens, 2000) although its origins date back the turn of the 20th Century(Veblen, 1919). The OIE approach views the institution as an economic entity and seeks tounderstand the processes by which it operates and “provides a potentially useful basis forunderstanding the institutionalised character of organisational routines and rule-based behaviours,such as accounting” (Ahmed & Scapens, 2000 p.167)Broad & Goddard (2010) argue that there is a particular managerial weltanshauung within the highereducational institutions they studied that embed the rules, routines, habits, and potentially the culture,of performance management. Such a weltanshauung, it is suggested, links with the OIE view thatinstitutions are defined as “a way of thought or action of some prevalence or permanence, which isembedded in the habits of a group or the customs of a people” (Hamilton, 1932 p.84).The focus on the notion of rules, routines and habits within the institution provides a unique lens bywhich to view an organisation to help understand the barriers/ enablers of how such a performancesystem is developed. Sorlin (2007) contends that such performance systems might not be developingin the most efficient manner due to pressure of funding donors and research has been called for inthis area by Bignall & Modell (2000, p.301) to further understand the “core concepts of integration andbalance in performance management design”.This paper will therefore review the principles of Old Institutional Economics and its application to theaccounting literature, particularly focussing on performance management within the university sectorand further developments of this research project
Modelling a successful performance measurement system
No full textThe performance measurement system (PMS) is one of the complex but most important systems in an organisation. Adopting a PMS is not a simple tecnical procedure and takes a lot of time, effort and resources. But could an organisation really have a successful PMS without an understanding of its requirements and critical success factors (CSF) and what are the enablers and barriers to the achievment of a successful PMS? This paper develops a successful PMS model, laying down a path for how to effectively operate a PMS successfully within an organisation. In particular the BSc is scrutinise
Journal of Business and Economic Review
No full textThe performance measurement system (PMS) is one of the complex but most important systems in any organization. Adopting a PMS is not a simple technical procedure and takes lots of time, efforts and resources. But, could an organization really have a successful PMS without an understanding of its requirements and critical success factors (CSFs)? and what are the enables/barriers to the achievement of a successful PMS? Therefore, recognizing requirements and CSFs of PMSs are among of the major challenges confronting PMSs and contribute significantly to their success in this highly competitive environment. This paper identifies and analyzes the most important challenges and CSFs confronting a PMS and introduces a successful PMS model. This model lays down a path for a PMS works efficiently and being successful within organizations. Furthermore, performance measurement frameworks and, in particular, the balanced scorecard (as the most popular framework) are scrutinized in this paper
The implementation of the balanced scorecard and its effectiveness on financial performance
No full textInformation technology (IT) skills development in accounting degree programme: influential factors
No full text
Information technology (IT) knowledge and skills of accounting graduates: does expectation gap exist?
No full textInternal governance structures and voluntary public accountability disclosures by UK higher education institutions
No full textThe international higher educational institutions (HEIs) environment has experienced rapid changes and/or reforms over the past decades. Specifically, the HE sector has been characterised by increasing student numbers, declining government funding, but tighter external regulation, increasing competition, and greater accountability through increased ‘managerialism’, ‘commoditisation’, ‘commercialisation’ and ‘corporatisation’ of academics and HEIs. These changes have brought to the core the issue of sound financial management through good internal governance, increased public accountability and transparency, and stronger performance within HEIs. This paper, therefore, investigates why and how HEIs internal governance structures might influence their voluntary public accountability and transparency disclosures (PADs). Using a 2012 cross-sectional sample of 130 UK HEIs, we find that audit committee quality, governing board diversity, independent or lay governors, and the presence of a corporate governance committee impact positively in PADs. By contrast, we do not find any evidence that audit firm size, governing board size, and the frequency of governing board meetings have any significant effect on PADs. The central tenor of our findings remains unchanged across a number of econometric models that sufficiently account for different kinds of endogeneities, as well as alternative internal governance mechanisms and PADs measures. Our results are generally in line with the predictions of our multi-theoretical framework that incorporates insights from agency, institutional, legitimacy, public accountability/stewardship, resources dependence, and stakeholder theories
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