Is auditing the new evaluation? Can it be? Should it be?

2018 ◽  
Vol 31 (6) ◽  
pp. 726-739 ◽  
Author(s):  
Jon Pierre ◽  
B. Guy Peters ◽  
Jenny de Fine Licht

Purpose The purpose of this paper is to study the changing relationship between auditing and evaluation. Over the past several years, supreme auditing institutions (SAIs) in a number of advanced democracies have evolved from conventional auditing institutions to becoming increasingly concerned with assisting policy change and administrative reform in the public sector; tasks that are traditionally associated with evaluation. The paper discusses the potential consequences of this development for the SAIs themselves as well as for the audited and reforming institutions and for policy-making. Design/methodology/approach The paper uses qualitative method and draws on the extensive literature on auditing and evaluation. The analysis has also benefitted from the authors’ recent comparative research on SAIs. Findings The findings, summarized in six points, are that the growth of auditing in areas previously assigned to evaluators, has led to a shortened time perspective; stronger emphasis on the administration of policies; increased focus on efficiency of the audited entity; greater independence from the evaluated organizations; a shift in receiver of information toward the legislature and/or the public; and improved communication. Practical implications Evaluation as a professional and scholarly field has developed theories and advanced methods to assess the effectiveness of public programs. The growth of auditing may thus change the focus and quality of policy evaluation. Originality/value The paper speaks to both scholars and practitioners. To the best of the knowledge a similar analysis has not been done before.

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Stephen Gray ◽  
Jason Hall ◽  
Grant Pollard ◽  
Damien Cannavan

Purpose In the context of public-private partnerships (PPPs), it has been argued that the standard valuation framework produces a paradox whereby government appears to be made better off by taking on more systematic risk. This has led to a range of approaches being applied in practice, none of which are consistent with the standard valuation approach. The purpose of this paper is to demonstrate that these approaches are flawed and unnecessary. Design/methodology/approach The authors step through the proposed alternative valuation approaches and demonstrate their inconsistencies and illogical outcomes, using theory, logic and mathematical proof. Findings In this paper, the authors demonstrate that the proposed (alternative) approaches suffer from internal inconsistencies and produce illogical outcomes in some cases. The authors also show that there is no problem with the current accepted theory and that the apparent paradox is not the result of a deficiency in the current theory but is rather caused by its misapplication in practice. In particular, the authors show that the systematic risk of cash flows is frequently mis-estimated, and the correction of this error solves the apparent paradox. Practical implications Over the past 20 years, PPP activity around the globe amounts to many billions of dollars. Decisions on major infrastructure funding are of enormous social and economic importance. Originality/value To the best of the authors’ knowledge, this study is the first to demonstrate the flaws and internal inconsistencies with proposed valuation framework alternatives for the purposes of evaluating PPPs.


2019 ◽  
Vol 23 (4) ◽  
pp. 375-392
Author(s):  
W. Timothy Coombs ◽  
Sherry J. Holladay

Purpose The purpose of this paper is to describe three foundational concepts that contribute to conceptual heritage of the field of public relations (publics, organizations and relationships). Conceptual heritage is positioned as a type of shared public memory, a dominant narrative, that encourages adherence to the past whilst recognizing that counter-narratives can pose useful alternatives to foundational concepts. Design/methodology/approach The approach is a selective literature review that describes three dominant concept categories and presents more recently developed alternative concepts and approaches to illustrate how public memory is subjective and evolving. Findings The concepts of publics, organizations and relationships have grounded the dominant narrative and development of the field of public relations. Though these concepts continue to be influential as researchers rely upon and expand upon their legacies, counter-narratives can spur the innovation of ideas, measurement and practice. Research limitations/implications The paper focuses on only three major foundational concepts selected by the authors. The importance of these concepts as well as additional examples of the field’s conceptual heritage and evolution could be identified by different authors. Practical implications The analysis demonstrates how the public memory contributes to the development and evolution of the field of public relations. Counter-narratives can offer appealing, subjectively constructed challenges to dominant narratives. Originality/value This paper describes and critiques public relations’ conceptual heritage and argues that conceptually and methodologically-based counter-narratives have contributed to its evolution.


2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Rami Khaled Al Shawabkeh ◽  
Ahmad M. Alzouby ◽  
Abdelmajeed Rjoub ◽  
Mays Alsmadi ◽  
Maram AlKhamaiseh ◽  
...  

Purpose Non-gated residential communities (NGR) are now becoming significant in Jordan resulting in an increase in low and medium-income areas. This study aims to investigate the sense of community at residential level within NGR by testing the characteristics presented in the first and largest non-gated community in Jordan (Al-Sharq project). Design/methodology/approach Such characteristics were identified via literary reviews and visual data collected through site visits, observation and photographs of the project's physical settings. This formed the basis of a questionnaire/survey that was distributed to the residents. This research depends on the mixed-method approach (qualitative and quantitative) to achieve the research objectives. The quantitative method involved the use of a questionnaire/survey, while the qualitative method undertook a comparative process using some statistical methods for the main characteristics. The results were analysed by using descriptive statistics, comprising frequency and factor analyses. Findings The study concludes with a framework consisting of suggestions and recommendations to remove the main constraints on improving the quality of life for the non-gated residential community. Practical implications The outcome of this study will influence the decisions made by the parties involved in urban development in Jordan when designing residential neighborhoods. Originality/value The significance of this paper is that while the majority of studies have been on the evaluation of gated communities in developing countries, there have only been a limited of studies specifically examining the experience of residents in those environments. Therefore, this paper contributes and adds to the existing knowledge in the development of non-gated communities in a developing country.


2018 ◽  
Vol 22 (2) ◽  
pp. 78-84
Author(s):  
Gail Longworth ◽  
Jerome Carson

Purpose The purpose of this paper is to provide a profile of the novelist Charles Dickens. Design/methodology/approach Several biographies and articles about the life of Charles Dickens were examined, to see if there was evidence that he experienced mental health problems. Findings While Dickens has been acclaimed for his ability to authentically portray the living conditions of the poor in the nineteenth-century Britain, there is comparatively little historical record of the fact that he may have experienced bipolar disorder. This paper suggests that he displayed many of the characteristic symptoms of bipolar. Research limitations/implications The story of Dickens’ own childhood is an amazing example of personal resilience. It no doubt enhanced the quality of his writing, but it may also have “sown the seeds” of a later mental illness. Practical implications So much attention has been focused on the colourful characters from Dickens’ novels, but little on the problems of the man himself. Social implications The story of Charles Dickens is as fascinating as any of the fictional characters he created, if not even more intriguing. His story confirms the link between writers, creativity and mood disorders. Originality/value Given the huge attention and worldwide acclaim paid to the books of Charles Dickens, which have inspired numerous films as well as musicals, it is surprising how little attention has been paid to the author himself and his struggles with mental illness.


2016 ◽  
Vol 33 (8) ◽  
pp. 1099-1123 ◽  
Author(s):  
John Bancroft ◽  
Krish Saha

Purpose The purpose of this paper is to investigate England’s Accident and Emergency (A&E) portion of the National Health Service (NHS). This paper is based upon weekly published data from A&E trusts across England, spanning from November 2010 to December 2014. Design/methodology/approach Emphasis is placed on a number of variables; month (time of year), performance (patients seen in less than four hours), patient volume and exploring the relationship between these variables. A deductive approach has been selected as the most appropriate for this paper and the format of a correlational study. Lean will be discussed as a philosophy throughout this paper, as a means to improve the NHS. Findings The NHS’s success in reaching its 95 per cent performance objective has in a gradual downwards trend since the data started being published and the volume of patients seen in A&E is trending upwards. However, there is only a weak relationship between these variables, suggesting that peak in demand are effectively foretasted by the NHS and appropriate resources deployed to combat this. Additionally, there is a clear relationship between the time of year (month) and volume. Research limitations/implications The data used are not broken down and are aggregated from A&E departments across the NHS in England. Therefore, outliers could be present that impact the data and results. Should outliers exist, these should be targeted for improvement or to be learnt from, depending on their ranking. Practical implications Should the NHS continue with their Lean transformation, it is believed that efficiency will improvement throughout the organisation. Social implications Through the identification of volume trends better care and efficiency can be provided to patients visiting the A&E departments of the NHS. Originality/value This paper analyses data over the past four years which can be used to spot past trends and predict future trends, therefore smoothing the reliability and quality of the care offered to patients. This can be achieved through a Lean transformation and a flexible resourcing approach.


2018 ◽  
Vol 36 (3) ◽  
pp. 300-317 ◽  
Author(s):  
Sadi Assaf ◽  
Mohammad A. Hassanain ◽  
Abdullatif Abdallah

Purpose Design documents’ deficiencies (DDDs) are a major issue that plagues the construction industry in many countries. The purpose of this paper is to investigate the major causes of DDDs in a fast expanding economy, where errors can translate to an adverse impact on the economy. This paper aims to identify and assess the causes of DDDs for large construction projects from the consultants’ perspective. Design/methodology/approach In total, 20 causes of DDDs were shortlisted through an extensive literature survey. In total, 37 consultants based in the Eastern Province of Saudi Arabia participated in the study. The respondents were requested to provide their opinion with respect to the relative importance of the identified causes. The result of their responses was then used to rank the causes. Findings Based on their significance indices, the most significant causes of DDDs were “assigning design tasks to designers who lack work experience,” “team members’ communication skills,” “the level and quality of the design professional’s education,” “cross-disciplinary coordination,” “effective design team,” and “lack of knowledge transfer mechanism.” Practical implications Recommendations were provided to mitigate the issues of DDDs. It is envisioned that through a better understanding of the major causes of DDDs, design firms will be better positioned to recognize DDDs’ causes and establish appropriate measures for reducing their occurrence. The findings of this paper are beneficial to all project stakeholders, including design firms, clients, contractors, and end users. Originality/value This paper contributes to the literature by providing an assessment of the various causes of DDDs in the context of a rapidly expanding economy, where any inefficiency can lead to massive losses to the economy.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  

Purpose This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies. Design/methodology/approach This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context. Findings This research paper performs a sentiment analysis on the tweets of three food delivery app companies operating in India – UberEats, Zomato, and Swiggy. Most of the incoming tweets from customers concerned ordering and the delivery tracking experience, as well as the quality of the food. The public nature of Twitter means data about competitors can be analyzed to carve out a competitive advantage. Leaders and managers are therefore advised to create a strategy for social media-based competitor monitoring and competitor analysis, and to boost the opportunities for customers to experience positive emotions when interacting with the company on Twitter. Originality/value The briefing saves busy executives, strategists and researchers hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy-to-digest format.


2019 ◽  
Vol 26 (1) ◽  
pp. 22-35
Author(s):  
Maria Krambia-Kapardis

Purpose The purpose of this paper is to provide an adequate account of anti-corruption agency (ACA) ineffectiveness and propose the kind of ACA that would hold the promise of success. The paper draws on legitimacy theory, legal process and the notion of integrity of purpose. Design/methodology/approach This paper contextualizes the establishment and proliferation of ACAs; explores different ways of conceptualizing them; examines the broad range of factors that have underpinned ACA ineffectiveness and utilizes both legitimacy theory and the notion of the integrity of purpose. Findings The one-ACA-model-fits-all approach in corruption-control has been an abysmal failure. Disentangling the reasons for ACA ineffectiveness reveals various endogenous and exogenous factors. It also emphasizes the crucial importance of integrating both legitimacy theory and integrity of purpose in a revamped ACA concept that meets the corruption-control challenge. Practical implications It is possible to design and implement an effective ACA by avoiding various factors that have been shown to seriously undermine corruption control efforts by also drawing on legitimacy theory, legal process and integrity of purpose. Social implications Corruption in both the public and private sectors cannot be controlled in isolation from other socio-economic problems. An effective ACA is one that fosters integrity and is considered legitimate by its stakeholders. Originality/value While there have been some articles the past two decades discussing the effectiveness of ACAs in particular countries, this is the first paper to account for the overall ACA ineffectiveness also using legitimacy theory, legal process and integrity of purpose to revamp the ACA concept.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ian Patrick Austin ◽  
N.G. Danny

Purpose This study aims to examine the human resources (HR) knowledge and cross-cultural and interpersonal skills needed by HR managers/directors to administer the integrated resort and hotel (IR&H) organizational talent. Design/methodology/approach This paper uses a qualitative method in the form of extensive interviews. Findings The labor-intensive nature of the IR&Hs have forced these organizations to be innovative in terms of retaining their top talents and to look overseas for foreign workers to ensure smooth operations. Research limitations/implications The research is limited to two Asian geographies and the high regulatory nature of the industry correspondingly limits the number of HR executives in operation within IR&Hs. Practical implications This paper provides insights for current and future Asian-based IR&Hs policy planners and HR managers. Social implications The paper provides an understanding of national and organizational skills shortages and their impact upon work and workers. Originality/value No previous comparative research in relation to Singapore and Macau has been conducted.


2010 ◽  
Vol 22 (1) ◽  
pp. 62-72 ◽  
Author(s):  
John D. Pratten ◽  
Jean‐Baptiste Carlier

PurposeThe purpose of this paper is to examine the changes in wine consumption in UK public houses, and to consider if the sector is maximising its sales opportunities.Design/methodology/approachThis study has used both secondary and primary sources. Existing surveys have been used to gain details of the growth in wine sales and possible explanations for this. The trade press has suggested how licensees could improve their wine sales. Suppliers have been approached to discover to the level of assistance they offer individual outlets. Finally, surveys of the public houses and their customers were undertaken to discover the proficiency of their wine service.FindingsThe level of wine sales in the UK is growing rapidly. Much of this is consumed at home, but public houses could benefit from the trend. Some have done so, but the surveys suggest that many do not market the product effectively.Research limitations/implicationsThe study is a very limited one, and only considers one town, one area of another town and their customers.Practical implicationsThe results of the survey suggest that all licensees could consider the possibility of improving sales by offering a higher quality service to their customers.Originality/valueAny research which may assist the quality of service offered in the licensed trade should be of interest to all stakeholders.


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