Deciding on the Advisory Role

Author(s):  
Berry Tholen
Keyword(s):  
2015 ◽  
Vol 23 (3) ◽  
pp. 250-275 ◽  
Author(s):  
Gerard Stone

Purpose – This study aims to explore the existence and strength of power through focussing on the manner in which accountants exercise power in their advisory relationship with small business. Design/methodology/approach – Interviews provided insights into accountants’ power-related perceptions, experiences and use of power in the advisory relationship. A questionnaire accessed evidence from small business owner-managers (SBOMs). Power theoretical perspectives informed the analysis of the findings. Findings – Accountants’ expert and information power is a consequence of SBOMs’ dependence on their accountants’ expertise and knowledge. Accountants construct advisor roles and exercise power in a manner indicating that they attempt to manage rather than exploit power imbalances to the detriment of dependent SBOMs. However, outbreaks of frustration and conflict in the relationship illustrate the difficulties in managing the dysfunctional consequences of power imbalances. Research limitations/implications – While the findings are restricted to the Australian accountant–small business advisory relationship, they offer a basis for research into the effect of power on the relationship in other national contexts. Research which includes the views of managers of failed small businesses would also extend this work. Practical implications – The study’s focus on accountants’ experiences can assist practitioners endeavouring to develop advisory relationships with small business and designers of professional development programmes seeking to optimise the value of the advisory relationship. Originality/value – The paper extends the study of power to the under-researched yet important accountant–small business advisory area. Its findings are of interest to accountants and accounting policymakers who envisage a broadening of accountants’ small business advisory role.


1998 ◽  
Vol 85 (2) ◽  
pp. 665
Author(s):  
Robert J. Steamer ◽  
Stewart Jay
Keyword(s):  

BMJ ◽  
2015 ◽  
Vol 351 (nov17 15) ◽  
pp. h6201-h6201
Author(s):  
G. Iacobucci

1963 ◽  
Author(s):  
Alfred I. Fiks ◽  
John W. McCrary
Keyword(s):  
The U.S ◽  

Author(s):  
Helen Fenwick

This chapter considers proposals for changes that might be made by a British Bill of Rights, as compared with the Human Rights Act, under the Coalition government, or a future Conservative government. It considers views expressed by Conservative spokespersons prior to and after the 2010 general election, and answers given by members of the Bill of Rights Commission to the Political and Constitutional Reform Committee in 2011. This chapter also touches on the second aspect of the Commission's remit — its advisory role on reform of the European Court of Human Rights. It questions whether adopting a Bill of Rights on the lines favoured by the Conservative leadership, combined with the Strasbourg reforms recently determined on, would be likely to realise Conservative aims of creating divergence from Strasbourg and enhancing parliamentary autonomy.


Author(s):  
James Loughlin

This chapter assesses the state of the National Front as it sought to contribute to the loyalist/Unionist struggle against the imposition of the Anglo-Irish Agreement (AIA), an agreement reached between the British and Irish Governments, and which infuriated the loyalist and Unionist community as the Irish Government was given an advisory role in the governance of Northern Ireland, and worrying because it was uncertain whether and when such ‘influence’ would be instrumental or marginal. Opposition involved cooperation with loyalist paramilitaries but proved worrying when loyalist paramilitaries resorted to sectarian violence. For the NF, however, its already limited scope for action in Northern Ireland was reduced further by an internal split provoked by a new leadership cadre headed by Nick Griffin, which sought to turn the organisation into a revolutionary movement proposing the creation of an independent Ulster, and opposed by a ‘Flag’ faction which sought co-operation with Unionist and loyalist leaders. As Unionist opposition to the AIA failed and Government rejected its position that it would refuse to negotiate until the agreement was abandoned. By 1990 Unionist leaders had agreed to talks with the Government at the same time as divisions within the NF led to its collapse.


Author(s):  
Paul Breen

This case is a case study of a collaborative project in the field of international education, within the specific discipline of teacher training. The author had an advisory role in this project which serves as a positive example of how STEP (social, technological, economic, and political) factors can be dealt with in the cont


2019 ◽  
Vol 24 (4) ◽  
pp. 871-903 ◽  
Author(s):  
Hanna Maria Sievinen ◽  
Tuuli Ikäheimonen ◽  
Timo Pihkala

AbstractThe objective of this case-based study is to provide insights into the advisory role of non-family board members in a family firm attempting strategic renewal. By studying the non-family board members of a family firm in a Nordic country, we suggest that non-family board members’ advisory role evolves in a dynamic way. We show at the micro-level how the role, content, intensity, and locus of advice change and how it can be both inertia- and stress-inducing. This facilitates the renewal and hence a firm’s capacity to improve its alignment with changing external demands. We highlight the collaborative nature of the advisory role and the importance of the non-family member chair in ensuring effective board processes. Through our research we contribute to the understanding on the contextual nature of the board roles and tasks and on family firm renewals. We provide insights into how the family firm owners and the chair of the board can enhance the prospects that the non-family board members create value through their advisory role.


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