Transferring and teaching budgeting

2014 ◽  
Vol 27 (1) ◽  
pp. 6-10
Author(s):  
Terry Cottrell
Keyword(s):  
Design Methodology ◽  
Financial Control ◽  
Content Type ◽  
Negative Results ◽  
Control Transfer ◽  
Budget Control ◽  
Stressful Experience ◽  
The Subject ◽  
New Perspective ◽  
Selection Of

Purpose – The purpose of this article is to provide tips on managing successful transition of financial control through thoughtful teaching about existing practices. Budgetary transfer during times of transition can be a particularly stressful experience for both seasoned and emerging library leaders. Design/methodology/approach – Explaining the concept of institutional memory, and providing insight on how personality affects fiscal discernment, this article draws on experiences of the author and the literature to provide timely insight on the practicality of successful financial control transfer. Findings – Personalities matter in the grooming and selection of good financial stewards. Ignoring personality in favor of an abilities-only approach to budgetary management can result in surprisingly negative results. Screening for both ability and attitude results in a winning combination toward transitional success. Originality/value – Accounting and financial skill are the default concern of many budget managers. Coupling these skills with the values of hiring for mission, positive attitude and patience will be a welcome addition to literature on the subject of budget control transfer as readers reflect on past experience. This concept may also be a new perspective for many, as they experience the realities of institutional transition’s effects on budget control.

scholarly journals Exploring the relationship between leadership and followership of Chinese project managers

2019 ◽  
Vol 13 (3) ◽  
pp. 616-647
Author(s):  
Haoran Li ◽  
Zhenzhi Zhao ◽  
Ralf Müller ◽  
Jingting Shao
Keyword(s):  
Design Methodology ◽  
Project Managers ◽  
Content Type ◽  
Leaders And Followers ◽  
Predicting Behavior ◽  
New Perspective ◽  
Nation Wide Survey ◽  
Relationship Of ◽  
The Relationship ◽  
Selection Of

Purpose Followership is the free will recognition of leadership in the commitment toward realization of the collectively adopted organization vision and culture. The purpose of this paper is to identify the relationship between project managers’ leadership and their followership. Most project managers are both leaders and followers at the same time, but research typically investigates only their leadership. This ignores followership as an important aspect in understanding and predicting behavior, and further in the selection of project managers. Design/methodology/approach The method used for this paper is the explanatory in nature and a deductive approach, within which the above research hypothesis is tested through quantitative techniques. Data are collected through a nation-wide survey in China. Data analysis was done through factor analysis, canonical correlation analysis and multiple regression analysis. Findings The results show that transformational leadership is positively correlated with transformational followership and transactional followership, and that transactional leadership is negatively correlated with transactional followership. Research limitations/implications The paper supports a deeper investigation into leadership and followership theories. A model for both leadership and followership is developed. The findings from this paper will guide organizations to choose the project managers. Originality/value The originality lies in the new way to examine the relationship between leadership and followership. It is the first study on the relationship of project managers. Its value is new insights, which introduced a new perspective to understand leadership and followership.

Climate change initiatives in Mexico: a review

2018 ◽  
Vol 29 (6) ◽  
pp. 1042-1058 ◽  
Author(s):  
Jorge Alejandro Silva Rodríguez de San Miguel
Keyword(s):  
Climate Change ◽  
Latin American ◽  
Design Methodology ◽  
Short Term ◽  
Change Initiatives ◽  
Content Type ◽  
Mexican Government ◽  
The Subject ◽  
Latin American Countries ◽  
Selection Of

Purpose The purpose of this paper is to analyse the measures taken by the Mexican Government in relation to the country’s climate change and its management to improve it. Design/methodology/approach Much of the information which has guided this review was sourced from official documents referred to the climate change initiatives in Mexico, especially technical reports and working papers. The selection of literature was considered based on its recency, academic importance and veracity. The studies selected mainly ranged from 2001 to 2017. Findings This review finds that further research is required to assess Mexico’s climate change efforts objectively, which will help to ascertain if the nation’s plans and commitment are as ambitious and strong as the country claims. Research limitations/implications Most of the literature considered in this review was sourced from official documents and has not been subject to extensive academic peer review to guarantee that national decision and policy making are based on reliable scientific knowledge. Originality/value Mexico is one of the first countries to introduce a law dedicated to climate change, and its inclusion of short-term climate pollutants in its National Climate Change Strategy makes it more ambitious than that of many other Latin American countries. However, literature on the subject is limited and fragmented.

Autonomous vehicles: a review of the ethical, social and economic implications of the AI revolution

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Shweta Banerjee
Keyword(s):  
Artificial Intelligence ◽  
Autonomous Vehicles ◽  
Design Methodology ◽  
Technological Advancement ◽  
Economic Implications ◽  
Content Type ◽  
The Public ◽  
Autonomous Cars ◽  
The Subject ◽  
Practical Implications

PurposeThere are ethical, legal, social and economic arguments surrounding the subject of autonomous vehicles. This paper aims to discuss some of the arguments to communicate one of the current issues in the rising field of artificial intelligence.Design/methodology/approachMaking use of widely available literature that the author has read and summarised showcasing her viewpoints, the author shows that technology is progressing every day. Artificial intelligence and machine learning are at the forefront of technological advancement today. The manufacture and innovation of new machines have revolutionised our lives and resulted in a world where we are becoming increasingly dependent on artificial intelligence.FindingsTechnology might appear to be getting out of hand, but it can be effectively used to transform lives and convenience.Research limitations/implicationsFrom robotics to autonomous vehicles, countless technologies have and will continue to make the lives of individuals much easier. But, with these advancements also comes something called “future shock”.Practical implicationsFuture shock is the state of being unable to keep up with rapid social or technological change. As a result, the topic of artificial intelligence, and thus autonomous cars, is highly debated.Social implicationsThe study will be of interest to researchers, academics and the public in general. It will encourage further thinking.Originality/valueThis is an original piece of writing informed by reading several current pieces. The study has not been submitted elsewhere.

Exploring the boundaries of rhetoric

2014 ◽  
Vol 27 (5) ◽  
pp. 793-806 ◽  
Author(s):  
Eduard Bonet
Keyword(s):  
Social Sciences ◽  
Conceptual Framework ◽  
Design Methodology ◽  
The Self ◽  
History Of Rhetoric ◽  
Content Type ◽  
History Of ◽  
Practical Development ◽  
The Subject

Purpose – The purpose of this paper is to examine how the boundaries of rhetoric have excluded important theoretical and practical subjects and how these subjects are recuperated and extended since the twentieth century. Its purpose is to foster the awareness on emerging new trends of rhetoric. Design/methodology/approach – The methodology is based on an interpretation of the history of rhetoric and on the construction of a conceptual framework of the rhetoric of judgment, which is introduced in this paper. Findings – On the subject of the extension of rhetoric from public speeches to any kinds of persuasive situations, the paper emphasizes some stimulating relationships between the theory of communication and rhetoric. On the exclusion and recuperation of the subject of rhetorical arguments, it presents the changing relationships between rhetoric and dialectics and emphasizes the role of rhetoric in scientific research. On the introduction of rhetoric of judgment and meanings it creates a conceptual framework based on a re-examination of the concept of judgment and the phenomenological foundations of the interpretative methods of social sciences by Alfred Schutz, relating them to symbolic interactionism and theories of the self. Originality/value – The study on the changing boundaries of rhetoric and the introduction of the rhetoric of judgment offers a new view on the present theoretical and practical development of rhetoric, which opens new subjects of research and new fields of applications.

Does knowing overcome wanting? The impact of consumer knowledge and materialism upon credit card selection with young consumers

2015 ◽  
Vol 16 (1) ◽  
pp. 50-70 ◽  
Author(s):  
Jakob Cakarnis ◽  
Steve Peter D'Alessandro
Keyword(s):  
Comparative Study ◽  
Survey Research ◽  
Credit Card ◽  
Design Methodology ◽  
Credit Cards ◽  
Consumer Knowledge ◽  
Content Type ◽  
Young Professionals ◽  
The Impact ◽  
Selection Of

Purpose – This paper investigates the determinants of credit card use and misuse by student and young professionals. Critical to the research is the impact of materialism and knowledge on selection of the appropriate credit card. Design/methodology/approach – This study uses survey research and partial least squares to investigate credit card behaviors of students versus young professionals. Findings – In a comparative study of young professionals and students, it was found that consumer knowledge, as expected, leads to better consumer selection of credit cards. Materialism was also found to increase the motivation for more optimal consumer outcomes. For more experienced consumers, such as young professionals, it was found that despite them being more knowledgeable, they were more likely to select a credit card based on impulse. Originality/value – This paper examines how materialism may in fact encourage some consumers to make better decisions because they are more motivated to develop better knowledge. It also shows how better credit card selection may inhibit impulse purchasing.

Accounting without accounting

2014 ◽  
Vol 27 (3) ◽  
pp. 426-464 ◽  
Author(s):  
Fábio Frezatti ◽  
David B. Carter ◽  
Marcelo F.G. Barroso
Keyword(s):  
Design Methodology ◽  
Qualitative Case Study ◽  
Management Accounting ◽  
Business Management ◽  
Accounting Information ◽  
Effective Management ◽  
Accounting Information System ◽  
Content Type ◽  
New Perspective

Purpose – An effective management accounting information system (MAIS), as well as the accounting discourse related to it, can support, facilitate, enable, and constrain diverse business discourses. This paper aims to examine the discursive and organisational effects of an organisation accounting upon absent accounting artefacts, i.e. accounting without accounting. Situated within the discursive literature, this paper examines the construction of competing articulations of the organisation by focusing on what accounting does or does not do within an organisation. In particular, the paper acknowledges the fundamental importance of the accounting discourse in supporting, facilitating, enabling, and constraining competing organisational discourses, as it illustrates how the absence of accounting centralises power within the organisation. Design/methodology/approach – From a rhetorical, discursive perspective, the authors develop an in-depth qualitative case study in a manufacturing organisation where MAIS has been abandoned for approximately two years. Interpretive research approaches, from a post-structural perspective, provided the base for the structure of the research. The authors studied how other organisational discourses (such as entrepreneurship and growth), which are traditionally constructed with reference to accounting and other artefacts, continued to be produced and sustained. The non-use and non-availability of management accounting information created a vacuum that needed to be filled. The lack of discursive counterpoints and counter-evidence provided by MAIS created a vacuum of information, allowing powerful, proxy discourses to prevail in the organisation, increasing risks to business management. Findings – The absence of MAIS to support an accounting discourse requires that contingent discourses “fill in the discursive gap”. Despite appearances, they are no substitute for the accounting discourse. Thus, over time, the entrepreneurial, growth and partners' discourses lose credibility, without the corresponding use of management accounting information and its associated discourse. Originality/value – There are at least two main contributions from the case study and the findings presented in this paper: first, they provide a new perspective for studying MAIS, as a specific organisational discourse among other discourses that shape people relationship within the organisation as an examination of accounting without accounting. Second, this discussion reinforces the relevance of accounting discourse for other organisational discourses, supporting, facilitating, enabling, and constraining them, by demonstrating the effects of its absence.

Design and topological optimization of rear pressure bulkhead for a typical aircraft

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Marshal Thakran ◽  
Meenakshi ◽  
Jitender Sharma ◽  
Charles Gilbert Martin
Keyword(s):  
Numerical Analysis ◽  
Significant Influence ◽  
Design Methodology ◽  
Structural Integrity ◽  
Topological Optimization ◽  
Content Type ◽  
Iterative Design ◽  
Practical Implications ◽  
Insight Into ◽  
Selection Of

Purpose The purpose of this paper is to evaluate the model of a rear pressure bulkhead with different design optimizations to meet the pressurized cabin requirements of an aircraft. Design/methodology/approach This paper presents the results of the static analysis of a dome-shaped rear pressure bulkhead model designed in Catia-v5. Numerical analysis of model meshed in hyper-mesh and solved using Opti-Struct for iterative design optimizations. Findings All the iterative models are analyzed at 9 Psi. Rear pressure bulkhead designed with L-section stringer shows better results than the model optimized with T-section stringer for the same thickness. The model optimized with L-shaped stinger also reduces the weight of the bulkhead without affecting the structural integrity. Practical implications It has been concluded in this paper that the selection of specific shapes of the stringers shows a significant influence on weight reduction. Originality/value This paper provides a topical, technical insight into the design and development of a rear pressure bulkhead. It also outlines the future development of dome-shaped rear pressure bulkhead.

Service quality, loyalty, and co-creation behaviour: a customer perspective

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Rafael P. Albuquerque ◽  
João J. Ferreira
Keyword(s):  
Service Quality ◽  
Design Methodology ◽  
Positive Impact ◽  
Current Knowledge ◽  
Quantitative Methodology ◽  
Content Type ◽  
Customer Perspective ◽  
The Subject ◽  
Customers Perspective

Purpose This paper aims to verify co-creation behavior and understand a relationship between perception of service quality, loyalty and co-creation, from Starbucks customers' perspective. Design/methodology/approach A quantitative methodology was carried out, operationalized by applying a questionnaire to a sample of 385 respondents. Findings The results showed that service quality has a positive impact on loyalty and co-creation behavior in all its aspects; loyalty can be considered an important attribute in the intention of co-creation by customers. Originality/value This research extends the current knowledge on the subject and examines the associations between other attributes discussed. The implications of the study suggest strategic directions for using the clients' co-creation as a competitive alternative and generating value.

Sustaining corporate culture in a world of hybrid work

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Peter Buell Hirsch
Keyword(s):  
Corporate Culture ◽  
Current Literature ◽  
Design Methodology ◽  
White Collar ◽  
Subjective Assessment ◽  
Social Implications ◽  
Content Type ◽  
The Subject ◽  
The Impact ◽  
Practical Implications

Purpose This paper aims to examine the challenges to sustaining corporate culture in a world of hybrid working. Design/methodology/approach This paper is a review of current literature on the impact of remote and hybrid working on white-collar employees. Findings There is little consensus on whether remote/hybrid working will harm or strengthen corporate culture. Research limitations/implications The viewpoint is a subjective assessment of a limited number of articles on the subject Practical implications It is not entirely clear how those responsible for corporate culture can act on the findings. Social implications In a world in which corporations are experiencing a shortage of talent, how they handle corporate culture will be increasingly important. Originality/value While much has been written on the impact of remote working, this viewpoint takes the original view that strong corporate cultures rely more on the attitudes and actions of individual employees that company programs or initiatives.

“Hold them or fold them:” evidence-based decisions to discontinue investigations of non-domestic minor violence

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Kent McFadzien ◽  
Lawrence W. Sherman
Keyword(s):  
Design Methodology ◽  
False Negative ◽  
False Negative Rate ◽  
Random Selection ◽  
Content Type ◽  
Continuous Basis ◽  
Randomised Controlled ◽  
Practical Implications ◽  
Full Investigation ◽  
Selection Of

PurposeThe purpose of this paper is to demonstrate a “maintenance pathway” for ensuring a low false negative rate in closing investigations unlikely to lead to a clearance (detection).Design/methodology/approachA randomised controlled experiment testing solvability factors for non-domestic cases of minor violence.FindingsA random selection of 788 cases, of which 428 would have been screened out, were sent forward for full investigation. The number of cases actually detected was 22. A total of 19 of these were from the 360 recommended for allocation. This represents an improvement of accuracy over the original tests of the model three years earlier.Research limitations/implicationsThis study shows how the safety of an investigative triage tool can be checked on a continuous basis for accuracy in predicting the cases unlikely to be solved if referred for full investigations.Practical implicationsThis safety check pathway means that many more cases can be closed after preliminary investigations, thus saving substantial time for working on cases more likely to yield a detection if sufficient time is put into the cases.Social implicationsMore offenders may be caught and brought to justice by using triage with a safety backstop for accurate forecasting.Originality/valueThis is the first published study of a maintenance pathway based on a random selection of cases that would otherwise not have been investigated. If widely applied, it could yield far greater time for police to pursue high-harm, serious violence.

Sign in / Sign up

Export Citation Format

Share Document