scholarly journals Did anyone notice the transformation of adult social care? An analysis of Safeguarding Adult Board Annual Reports

2015 ◽  
Vol 17 (1) ◽  
pp. 19-30 ◽  
Author(s):  
Jill Manthorpe ◽  
Martin Stevens ◽  
Kritika Samsi ◽  
Fiona Aspinal ◽  
John Woolham ◽  
...  
Keyword(s):  
Social Care ◽  
Local Level ◽  
Annual Reports ◽  
Content Type ◽  
Early Adopters ◽  
Documentary Analysis ◽  
Or Practice ◽  
One Year ◽  
Pro Forma ◽  
Roll Out

Purpose – The purpose of this paper is to report on a part of a study examining the interrelationships between personalisation and safeguarding practice. Specifically the authors aimed to examine how safeguarding practice is affected by the roll out of personalisation in adult social care, particularly when the adult at risk has a personal budget or is considering this. Design/methodology/approach – A sample of annual reports from Adult Safeguarding Boards in England was accessed for content analysis covering the period 2009-2011. One part of this sample of local authorities was selected at random; the other authorities selected had been early adopters of personalisation. The reports were analysed using a pro forma to collect salient information on personalisation that was cross-referenced to identify common themes and differences. Findings – The authors found variable mentions of personalisation as part of the macro policy context reported in the annual reviews, some examples of system or process changes at mezzo level where opportunities to discuss the interface were emerging, and some small reports of training and case accounts relevant to personalisation. Overall these two policy priorities seemed to be more closely related than had been found in earlier research on the interface between adult safeguarding and personalisation. Research limitations/implications – There was wide variation in the annual reports in terms of detail, size and content, and reports for only one year were collected. Developments may have taken place but might not have been recorded in the annual reports so these should not be relied upon as complete accounts of organisational or practice developments. Practical implications – Authors of Safeguarding Adults Board reports may benefit from learning that their reports may be read both immediately and potentially in the future. They may wish to ensure their comments on current matters will be intelligible to possible future readers and researchers. Originality/value – There does not appear to have been any other previous study of Safeguarding Adult Boards’ annual reports. Documentary analysis at local level is under-developed in safeguarding studies.

Resource access mechanisms in networks and SME survival in Ghana

2018 ◽  
Vol 12 (5) ◽  
pp. 611-631 ◽  
Author(s):  
George Acheampong ◽  
Raphael Odoom ◽  
Thomas Anning-Dorson ◽  
Patrick Amfo Anim
Keyword(s):  
Census Data ◽  
Local Level ◽  
Directed Network ◽  
Resource Access ◽  
Content Type ◽  
Structural Hole ◽  
One Year ◽  
Global And Local ◽  
Access Mechanisms ◽  
Global Influence

Purpose The study aims to determine the resource access mechanism in inter-firm networks that aids SME survival in Ghana. Design/methodology/approach The authors collect census data on a poultry cluster in Ghana and construct a directed network. The network is used to extract direct and indirect ties both incoming and outgoing, as well as estimate the structural holes of the actors. These variables are used to estimate for survival of SMEs after a one-year period using a binary logit model. Findings The study finds that out-indirect ties and structural hole have a significant influence on SME survival. This works through the global influence and the vision advantage that these positions and ties offer the SMEs. Originality/value The study offers SMEs a choice of whom to collaborate with for information (resources) in the form of outgoing and incoming ties at both the global and local level.

Collaboration between housing, health and social care

2018 ◽  
Vol 21 (3/4) ◽  
pp. 69-77
Author(s):  
Tim Brown
Keyword(s):  
Social Care ◽  
Housing Association ◽  
Local Level ◽  
National Level ◽  
Evidence Base ◽  
Housing Quality ◽  
Content Type ◽  
East Midlands ◽  
Health And Social Care ◽  
Challenges And Opportunities

Purpose Comment on the contribution that housing can make to delivering better health and wellbeing outcomes. More specifically, the purpose of this paper is threefold: summarise recent evidence that makes the case for housing in helping to address health and social care issues; comment on the challenges and opportunities of partnership working; and describe examples of interesting and innovative local joint provision. Design/methodology/approach Draws on the author’s briefing papers on housing, health and social care for housing quality network, which is a national housing consultancy organisation as well as the author’s role as Chairperson of East Midlands Housing Care and Support, which is a regional housing association. Findings Collaboration between housing, health and social care is making slow progress at the national level in England. This is despite an ever-increasing evidence base highlighting that good housing can help to address issues, such as delayed discharges. Nevertheless, there are an increasing number of interesting examples of successful local initiatives on housing, health and adult social care. The way forward is to facilitate joint working at a local level. Originality/value Focusses on the success of examples of local joint working between housing, health and social care to achieve better outcomes for vulnerable people.

Constructing accountability in inter-organisational collaboration

2014 ◽  
Vol 28 (5) ◽  
pp. 619-634 ◽  
Author(s):  
Johanna Andersson ◽  
Ewa Wikström
Keyword(s):  
Design Methodology ◽  
Social Care ◽  
Annual Reports ◽  
National Agency ◽  
Content Type ◽  
Health And Social Care ◽  
Reporting Systems ◽  
Empirical Context ◽  
And Performance ◽  
Practical Implications

Purpose – The purpose of this paper is to analyse how accounts of collaboration practice were made and used to construct accountability in the empirical context of coordination associations, a Swedish form of collaboration between four authorities in health and social care. They feature pooled budgets, joint leadership and joint reporting systems, intended to facilitate both collaboration and (shared) accountability. Design/methodology/approach – Empirical data were collected in field observations in local, regional and national settings. In addition, the study is based on analysis of local association documents such as evaluations and annual reports, and analysis of national agency reports. Findings – Accountability is constructed hierarchically with a narrow focus on performance, and horizontal (shared) accountability as well as outcomes are de-emphasised. Through this narrow construction of accountability the coordination associations are re-created as hierarchical and accountability is delegated rather than shared. Research limitations/implications – Features such as pooled budgets, joint leadership and joint reporting systems can support collaboration but do not necessarily translate into shared accountability if accountability is interpreted and constructed hierarchically. Practical implications – When practice conforms to what is counted and accounted for, using the hierarchical and narrow construction of accountability, the result may be that the associations become an additional authority. That would increase rather than decrease fragmentation in the field. Originality/value – This research derives from first-hand observations of actor-to-actor episodes complemented with the analysis of documents and reports. It provides critical analysis of the construction and evaluation of accounts and accountability related to practice and performance in collaboration. The main contribution is the finding that despite the conditions intended to facilitate inter-organisational collaboration and horizontal accountability, the hierarchical accountability persisted.

Employees’ recognition of corporate sustainability: a case study

2018 ◽  
Vol 18 (1) ◽  
pp. 104-118 ◽  
Author(s):  
Silvana Pintão ◽  
Cristina Chaves ◽  
Manuel Castelo Branco
Keyword(s):  
Corporate Sustainability ◽  
Annual Reports ◽  
Content Type ◽  
Corporate Website ◽  
Study Approach ◽  
Documentary Analysis ◽  
External Stakeholders ◽  
Sustainability Leadership ◽  
A Company

Purpose This paper aims to ascertain whether a company with a solid reputation for corporate sustainability leadership deems its workforce to be as important as its external stakeholders when developing and communicating its sustainability activities, and to evaluate its workforce’s recognition of such activities. Design/methodology/approach To achieve these aims, a case study of a leading Brazilian company was carried out. The authors conducted an interview with the corporate sustainability department and submitted a survey by questionnaire to its employees. The data were complemented by documentary analysis of the company’s annual reports, sustainability reports, corporate website, newsletters and press releases. Findings Results suggest that the company does attribute significant importance to its workforce and that its employees have sound knowledge of its sustainability practices and engage with them. Research limitations/implications Given that the research adopts a case study approach, the scope for generalisation is limited. Originality/value The present study explores a neglected aspect of extant research – the relations between corporate sustainability and human resources.

scholarly journals Does the impact of IFRS on audit fees differ between early and late adopters?

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Vincent Konadu Tawiah
Keyword(s):  
Financial Reporting ◽  
Audit Fees ◽  
Content Type ◽  
Early Adopters ◽  
Financial Reporting Standards ◽  
One Year ◽  
The Cost ◽  
The Impact ◽  
The Relationship ◽  
Practical Implications

Purpose This study aims to examine whether the impact of international financial reporting standards (IFRS) on audit fees differs between early and late adopters. Design/methodology/approach The authors use robust econometric estimation on a sample of 314 firms from both early and late IFRS adopting countries. Findings The authors find that IFRS is positively and significantly associated with an increase in audit fees for early adopters, but the impact is very weak for late adopters and insignificant in some cases. The results on auditing time suggest that increase in audit fees around IFRS adoption is due to an increase in audit reporting lags. After accounting for pre- and post-years, the authors find that the relationship between IFRS and audit fees, as well as audit time for late adopters, is significant only in the adoption year. However, early adopters experience a significant increase in audit fees and audit time in the transition year to one-year post-adoption. Practical implications The findings imply that countries that are yet to adopt IFRS are less likely to experience a significant increase in audit fees audit time. Hence, is probable that the benefit of IFRS will outweigh the cost. Originality/value The results, therefore, suggest that early adopters paid a premium for been the first users of IFRS, which is consistent with any innovation. The study provides new insights by demonstrating that the consequences of IFRS differ between early and late adopters.

scholarly journals Impaired translations: IFRS from English and annual reports into English

2018 ◽  
Vol 31 (7) ◽  
pp. 1981-2005 ◽  
Author(s):  
Christopher Nobes ◽  
Christian Stadler
Keyword(s):  
Financial Reporting ◽  
English Language ◽  
Annual Reports ◽  
Content Type ◽  
Listed Firms ◽  
Financial Reporting Standards ◽  
Wide Range ◽  
English Translations ◽  
Core Section ◽  
One Year

Purpose The purpose of this paper is to examine translation in the context of International Financial Reporting Standards (IFRS) by taking the example of the English term “impairment” in IAS 36, and following it into 19 translations. The paper then examines the terms used for impairment in English translations of annual reports provided by firms. Consideration is given to the best approach for translating regulations and whether that is also suitable for the translation of annual reports. Design/methodology/approach The two empirical parts of the paper involve: first, identifying the terms for impairment used in 19 official translations of IAS 36, and second, examining English-language translations of reports provided by 393 listed firms from 11 major countries. Findings Nearly all the terms used for “impairment” in translations of IAS 36 do not convey the message of damage to assets. In annual reports translated into English, many terms are misleading in that they do not mention impairment, peaking at 39 per cent in German and Italian reports in one year. Research limitations/implications Researchers should note that the information related to impairment in international databases is likely to contain errors, and the authors recommend that data should be hand-collected and then carefully checked by experts. The authors make suggestions for further research. Practical implications Translators of regulations should aim to convey the messages of the source documents, but translators of annual reports should not look only at the reports but also consult the terminology in the original regulations. The authors also suggest implications for regulators and analysts. Originality/value The paper innovates by separately considering regulations and annual reports. The authors examine a key accounting term systematically into a wide range of official translations. The core section of the paper is a new field of research: an empirical study of the translations of firms’ financial statements.

Macao's gaming credit practices: 15 years after the gaming credit law

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Carlos Siu Lam
Keyword(s):  
Design Methodology ◽  
Annual Reports ◽  
Government Officials ◽  
Content Type ◽  
Documentary Analysis ◽  
Credit Law ◽  
Depth Interviews ◽  
Practical Implications ◽  
Different Levels ◽  
Experienced Difficulty

PurposeThe purpose of this paper is to discuss the evolution of Macao's gaming credit practices with reference to its promulgation of the gaming credit law after its gaming liberalization.Design/methodology/approachA qualitative approach based on in-depth interviews with casino executives, government officials and gamblers to probe their perspectives on Macao's gaming credit practices was adopted due to its underresearched nature. Documentary analysis of annual reports and court files was also used.FindingsDespite the potential of increased revenue with more credit, the credit risk for gaming concessionaires remained under control, while VIP-rooms and junket operators have adopted more prudent policy and faced substantial challenge in credit collection. All these would lead to greater alignment with law-based credit practices.Research limitations/implicationsSince gaming credit information was considered confidential, the author experienced difficulty in arranging the interviews, and the nonprobability sampling characterized by the selection bias might affect the findings.Practical implicationsThe findings have demonstrated some major credit practices such as credit charges on credit balances and terms and conditions for repayment for different credit providers in Macao.Originality/valueThe different credit practices by credit providers at different levels of gaming credit have been presented in the same paper.

Auditors’ quality, footnotes, and earnings persistence

2019 ◽  
Vol 46 (2) ◽  
pp. 267-282
Author(s):  
Mohammad A. Karim ◽  
Sayan Sarkar
Keyword(s):  
Financial Statements ◽  
Financial Statement ◽  
Annual Reports ◽  
Earnings Persistence ◽  
Content Type ◽  
Big 4 ◽  
Auditor Quality ◽  
One Year ◽  
The Relationship

Purpose The purpose of this paper is to investigate the role of auditors in financial statement readability. Using a simple proxy for financial statement obfuscation (number of footnotes), the authors examine the relationship between auditor quality, financial statement readability and earnings persistence. Design/methodology/approach The authors use regression analysis to test two hypotheses. In the first hypothesis, the authors investigate whether firms audited by Big 4 auditors have a lower number of footnotes than firms audited by non-Big 4 auditors. In the second hypothesis, the authors show that the firms with more footnotes have less earning persistence in comparison to the firms with less footnotes. Findings The authors find that firms audited by Big 4 auditors have fewer footnotes than firms audited by non-Big 4 auditors, and a larger number of footnotes reduces earnings persistence one-year and two-years ahead of the financial statement, although a larger number of footnotes does not reduce earning persistence when firms use Big 4 auditors. Overall, firms that use non-Big 4 auditors tend to obfuscate annual reports by using more footnotes and, in turn, reduce earnings persistence. Originality/value This is the first paper that has used number of footnotes in 10Ks as a proxy for financial statement readability. This paper shows how auditors’ reputation plays a key role in the readability of the financial statement. Prior studies related to readability have ignored the importance of auditors’ quality with respect to the readability of financial statements.

New conversations between old players? The relationship between general practice and social care

2015 ◽  
Vol 23 (2) ◽  
pp. 42-52 ◽  
Author(s):  
Jon Glasby ◽  
Robin Miller
Keyword(s):  
General Practice ◽  
Social Care ◽  
Local Level ◽  
Evidence Base ◽  
Lessons Learned ◽  
Policy And Practice ◽  
Content Type ◽  
The Uk ◽  
New Research ◽  
The Relationship

Purpose – With the advent of Clinical Commissioning Groups, the English health system has abolished more managerially led Primary Care Trusts and given greater responsibilities to groups of local general practitioners (GPs). As with all major changes, this brings both opportunities and risks, and the authors know relatively little about what impact this might have on relationships between the NHS and local government. Against this background, the purpose of this paper is to report key findings from a scoping review commissioned by the National Institute of Health Research School for Social Care Research in order to summarise learning from recent literature. Design/methodology/approach – The paper is based on a review of the literature on older people’s services and the relationship between general practice and adult social care, published in the UK from 2000 onwards. Findings – Despite the longstanding nature of the issues at stake, the review identified only nine relevant studies. These were of mixed quality, and tended to focus on lessons learned from the late 1990s/early 2000s rather than more recent reforms. Overall, these studies suggest similar barriers to those identified in previous policy contexts, and there is a strong sense of relationships starting from a low base (hence the title of our title of “new conversations between old players”). Research limitations/implications – This review is based on literature on older people’s services published since 2000 – so only provides a snapshot of the issues at stake. However, it confirms the relatively limited nature of the evidence base and the need for new research to help shape future policy and practice. Originality/value – Despite the central contribution of GPs, the authors still know relatively little about the relationship between general practice and adult social care. Reviewing previous literature (however, limited) is crucial to current attempts to develop more effective joint working at local level.

scholarly journals Pressure points: learning from Serious Case Reviews of failures of care and pressure ulcer problems in care homes

2017 ◽  
Vol 19 (5) ◽  
pp. 284-296 ◽  
Author(s):  
Jill Manthorpe ◽  
Stephen Martineau
Keyword(s):  
Pressure Ulcer ◽  
Pressure Ulcers ◽  
Local Level ◽  
Quality Care ◽  
Care Home ◽  
Poor Quality ◽  
Care Quality ◽  
Home Setting ◽  
Content Type ◽  
Documentary Analysis

Purpose Serious Case Reviews (SCRs, now Safeguarding Adults Reviews (SARs)) may be held at local level in England when a vulnerable adult dies or is harmed, and abuse or neglect is suspected, and there is cause for concern about multi-agency safeguarding practice. There has been no analysis of SCRs focussing on pressure ulcers. The purpose of this paper is to present findings from a documentary analysis of SCRs/SARs to investigate what recommendations are made about pressure ulcer prevention and treatment in a care home setting in the context of safeguarding. This analysis is presented in cognisance of the prevalence and risks of pressure ulcers among care home residents; and debates about the interface of care quality and safeguarding systems. Design/methodology/approach Identification of SCRs and SARs from England where the person who died or who was harmed had a pressure ulcer or its synonym. Narrative and textual analysis of documents summarising the reports was used to explore the Reviews’ observations and recommendations. The main themes were identified. Findings The authors located 18 relevant SCRs and 1 SAR covering pressure ulcer care in a care home setting. Most of these inquiries into practice, service communications and the events leading up to the death or harm of care home residents with pressure ulcers observed that there were failings in the care home, but also in the wider health and care systems. Overall, the reports reveal specific failings in multi-agency communication and in quality of care. Pressure ulcers featured in several SCRs, but it is problems and inadequacies with care and treatment that moved them to the safeguarding arena. The value of examining pressure ulcers as a key line of inquiry is that they are “visible” in the system, with consensus about what they are, how to measure them and what constitutes optimal care and treatment. In the new Care Act 2014 context they may continue to feature in safeguarding enquiries and investigations as they may be possible symptoms of system failures. Research limitations/implications Reviews vary in content, structure and accessibility making it hard to compare their approach, findings and recommendations. There are risks in drawing too many conclusions from the corpus of Reviews since these are not published in full and contexts have subsequently changed. However, this is the first analysis of these documents to take pressure ulcers as the focus and it offers valuable insights into care home practices amid other systems and professional activity. Practical implications This analysis highlights that it is not inevitably poor quality care in a care home that gives rise to pressure ulcers among residents. Several SCRs note problems in wider communications with healthcare providers and their engagement. Nonetheless, poor care quality and negligence were reported in some cases. Various policies have commented on the potential overlap between the raising of concerns about poor quality care and about safeguarding. These were highlighted prior to the Care Act 2014 although current policy views problems with pressure ulcers more as care quality and clinical concerns. Social implications The value of this documentary analysis is that it rests on real case examples and scrutiny at local level. Future research could consider the findings of SARs, similar documents from the rest of the UK, and international perspectives. Originality/value The value of having a set of documents about adult safeguarding is that they lend themselves to analysis and comparison. This first analysis to focus on pressure ulcers addresses wider considerations related to safeguarding policy and practice.

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