Forensic accounting as a profession in Australia? A sociological perspective

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Hashem Alshurafat
Keyword(s):  
Altruistic Behavior ◽  
Structured Interviews ◽  
Content Type ◽  
Forensic Accounting ◽  
Australian Context ◽  
Public Recognition ◽  
Social Contributions ◽  
Accounting Practitioners ◽  
Theoretical Question ◽  
And Control

Purpose This study aims to ask a theoretical question of “whether forensic accounting meets the sociological criteria of being a profession” in the Australian context. The present study responds to several scholarly calls to improve the studies on forensic accounting in Australia. Design/methodology/approach Based on the professionalism theory perspective, this study developed an analysis of the sociological criteria of a profession. This study used qualitative data from semi-structured interviews with elite Australian forensic accounting practitioners and academics. Findings The findings of the study show that forensic accounting in Australia partly meets the sociological criteria of a profession. Forensic accounting in the Australian context must meet essential criteria such as autonomy and commitment to be recognized as a profession. Practical implications This study has implications for the professionalism of forensic accounting along with vital issues surrounding the profession such as public recognition, altruistic behavior and control of entry to the profession. Social implications This study provides social contributions by emphasizing forensic accountants’ sociological roles, including the altruistic role and solving social problems role. Understanding these roles provides the practitioners with the fundamental knowledge to use during their work. Originality/value This study is original in that it sheds light on the professionalism of forensic accounting in the Australian context.

scholarly journals People in suits: a case study of empowerment and control in a non-profit UK organisation

2020 ◽  
Vol 32 (3) ◽  
pp. 511-528
Author(s):  
Roxana Corduneanu ◽  
Laura Lebec
Keyword(s):  
Control Systems ◽  
Management Control ◽  
Interactive Systems ◽  
Employee Perceptions ◽  
Structured Interviews ◽  
Content Type ◽  
Non Profit ◽  
And Control

PurposeDrawing on Simons's levers of control (LoC) framework, the primary aim of this study is to advance an understanding of the balance between empowerment and constraint in a non-profit UK organisation. In particular, this study examines the antecedents and manifestations of LoC (im)balance, in relation to employees' level of engagement with the control systems in place.Design/methodology/approachFor this study, 27 semi-structured interviews were conducted with different organisational members, from directors to non-managerial staff, to gain an in-depth appreciation of the main differences between managerial intentions in the design of management control systems (MCS) and employee perceptions regarding the role of such systems.FindingsThis research reveals that suppression of interactive systems and internal inconsistencies between different types of controls hinder the balance between empowerment and constraint. This imbalance is then found to have important consequences for employee buy-in, in some cases, defeating the purposes of control.Research limitations/implicationsThis study enhances our understanding of the gap between the design of control systems and the employee perceptions of it in an unusual organisational setting (non-profit and bringing together clinical and non-clinical staff and operations).Originality/valueThe study of MCS and its role in organisations has long been the focus of both academic and practitioner research. Yet, while extant literature focused on management's perspective on MCS, few studies have explored employees' attitudes and behaviours that accompany the implementation of control. What is more, little is known about the specific uses and behavioural outcomes of MCS in the context of non-profit organisations. Drawing on Simons's LoC framework, this paper addresses these gaps in the literature and investigates the balance between control and empowerment of employees in a UK non-profit organisation with significant clinical remit.

Between a rock and a hard place: the dilemmas of managing part‐time working in the police service

2005 ◽  
Vol 13 (1) ◽  
pp. 24-25
Keyword(s):  
Police Force ◽  
Full Time ◽  
Structured Interviews ◽  
Content Type ◽  
Police Station ◽  
Family Friendly ◽  
The Status ◽  
Part Time ◽  
The Uk ◽  
And Control

PurposeTo study the effects of the introduction of part‐time working on managing a police force.Design/methodology/approachThis case study involved in‐depth, semi‐structured interviews with part‐time officers in an English police force, their full‐time colleagues and managers.FindingsThe author illustrates practical problems which police managers face in ensuring they have staff in adequate numbers and experience to carry out the duties required of an organization which has to operate 24 hours‐a‐day, seven days‐a‐week and which has no way of knowing in advance what demands will be placed on it at any given time. The study focuses attention on the dilemma of legislation designed to improve the status of part‐time workers generally, and people's expectation of “family friendly” employment, with the traditional “command and control” needs of an organization such as a police force.Practical implicationsImplications for human resource management are identified, as the conflicting needs and views of manager and part‐time employees are explored. These conflicts are particularly difficult for HR to reconcile as part‐time and reduced‐hours working continues its expansion.Originality/valueProvides some useful information on part‐time working at a police station in the UK.

scholarly journals Non-technical barriers for decentralised energy and energy efficient buildings

2014 ◽  
Vol 8 (4) ◽  
pp. 544-561 ◽  
Author(s):  
Chris I. Goodier ◽  
Ksenia Chmutina
Keyword(s):  
Critical Role ◽  
Structured Interviews ◽  
Content Type ◽  
Social Barriers ◽  
Energy Efficient Buildings ◽  
Key Stakeholders ◽  
Organisational Values ◽  
The Uk ◽  
And Control ◽  
Relationship Of

Purpose – This paper aims to demonstrate the complex inter-relationship of non-technical barriers involved in the implementation of decentralised energy (DE) projects. To meet its ambitious 2050 target of 80 per cent carbon emission reduction, the UK needs to increase dramatically the wider uptake of DE systems. Many examples exist internationally of DE systems leading to enhanced carbon emissions reductions, including systems based not only on technological but also on more innovative policy, financial and social-economic approaches. Design/methodology/approach – Following semi-structured interviews with key stakeholders and thematic analysis with NVivo8, four exemplar international DE case studies have been investigated. Findings – The main non-technical barriers were not necessarily financial, as is often believed; governance barriers, such as out-of-date regulations or unreliable partners, can also play a critical role in a project’s success or failure. Social barriers such as public apathy and misinformation often affect a project’s operation. It is further hypothesised that non-technical barriers are often shaped by personal and/or organisational values related to consumption, abundance, trust and control. Finally, recommendations are provided on overcoming these barriers with regards replicating similar DE projects in the UK context. Originality/value – A systematic perspective is presented, which takes into account the possible interactions between the various barriers and demonstrates that to remove some of these barriers, it is important to understand and account for their varied and interconnected nature.

Managing care integration during the implementation of large-scale reforms

2017 ◽  
Vol 25 (1) ◽  
pp. 6-16 ◽  
Author(s):  
Helen Dickinson ◽  
Gemma Carey
Keyword(s):  
Large Scale ◽  
Structured Interviews ◽  
Content Type ◽  
Care Integration ◽  
Early Implementation ◽  
Commonwealth Government ◽  
Boundary Issues ◽  
And Control ◽  
Institutional Boundaries ◽  
Implementation Experience

Purpose The National Disability Insurance Scheme (NDIS) is a new program for the provision of support to people with disabilities in Australia. The purpose of this paper is to explore the early implementation experience of this scheme, with a particular focus on the implications of this scheme for issues of care integration. Design/methodology/approach Semi-structured interviews were conducted with 26 policymakers in the Commonwealth government charged with the design and implementation of the NDIS. Findings The authors find somewhat of a lack of clarity concerning the boundaries of the NDIS and how it will work with a range of different services in the provision of seamless and consumer-directed care. Many of the same kinds of debates about interfaces with services were detected in this study as have been highlighted in relation to UK individual funding schemes. If the NDIS is truly to support individuals with disabilities to achieve choice and control, important work will need to be undertaken in to overcome organizational and institutional boundaries. Originality/value There is little empirical data relating to the implementation of the NDIS to date. This is the first study to explore boundary issues in relation to care integration.

A systems approach to assessing organisational viability in project based organisations

2016 ◽  
Vol 6 (3) ◽  
pp. 268-283
Author(s):  
Bankole Awuzie ◽  
Peter McDermott
Keyword(s):  
Systems Approach ◽  
Communication Channels ◽  
Project Managers ◽  
Structured Interviews ◽  
Content Type ◽  
Strategic Objectives ◽  
Viable Systems ◽  
Systems Model ◽  
Infrastructure Project ◽  
And Control

Purpose – Extant literature highlights the increasing inability of project-based organisations (PBOs) to meet infrastructure client’s expectations, particularly as it concerns the delivery of socio-economic outcomes during the delivery process. Unclear communication channels and poor processing of information especially as it pertains to client’s strategic objectives results in a misalignment of objectives among participating parties. As its central proposition, the purpose of this paper is to hold that unclear communication channels between parties within infrastructure project PBOs affects their degree of internal cohesion hence posing strong challenges to their overall viability. Design/methodology/approach – Applying the Viable Infrastructure Delivery Systems Model (VIDM); a model premised on the tenets of the Viable Systems Model, this qualitative study proceeds to assess a particular PBO within a developing country to understand its communication and control channels and to identify where gaps likely to affect the internal cohesiveness of the PBO, if any, existed. Whereas semi-structured interviews and project/policy documents were used as data collection tools, data were analysed using pre-set themes. Findings – According the study’s findings, an absence of a prevalent common identity was observed among the various parties to the PBO. Contractors’ capabilities to deliver on time and to budget based on their expertise remained pivotal within the PBO thus abandoning the attainment of the client’s pre-defined socio-economic objectives. Cases of faulty and ineffective organisational architecture, functional and communication issues were observed. Research limitations/implications – Based upon these findings, it is recommended that the VIDM be adopted at the commencement of the PBO lifecycle and used at various intervals by project managers and other stakeholders for assessing the levels of organisational viability. Originality/value – The methodology and findings resulting from this study represent information from fieldwork conducted by the author and as such have not been used elsewhere.

scholarly journals The Cumbria spree killing – how mobility affects the policing of critical incidents

2014 ◽  
Vol 3 (1) ◽  
pp. 34-48 ◽  
Author(s):  
Stuart Kirby ◽  
Jerry Graham ◽  
Michelle Green
Keyword(s):  
Qualitative Methodology ◽  
Emergency Services ◽  
Source Information ◽  
Structured Interviews ◽  
Policy Makers ◽  
Content Type ◽  
The Media ◽  
Management Approaches ◽  
And Control

Purpose – Spree killing impacts significantly on emergency services and is becoming more prevalent across the world. The purpose of this paper is to explore the Cumbrian spree killing, which resulted in the fatal shooting of 12 people with a further 11 wounded. This study highlights why these events are so difficult to manage in an attempt to assist policy makers and practitioners deal with them more effectively. Design/methodology/approach – A qualitative methodology was used, examining open source information and internal police documentation. This was supported by semi-structured interviews with command staff (three), and questionnaires involving a representative group of police staff (11), who were all deployed on the incident. Findings – This case study mirrored the characteristics of many other spree killings. The sophistication of the killer, together with the speed of mobility, significantly increases the challenges posed to the police, specifically in terms of: deployment, decision making, interoperability and managing the media. Further, it questions the effectiveness of normal command and control management approaches that are typically used in these situations. Practical implications – Spree killing (active shooter) events are increasing across the globe. This study highlights the critical challenges to be dealt with. It argues a more innovative inter-agency paradigm is needed to deal with crimes in action. Originality/value – There are few academic papers in relation to spree killing. This paper analyses the factors that impact upon the effectiveness of the police response.

scholarly journals Understanding performance management in schools: a dialectical approach

2016 ◽  
Vol 30 (2) ◽  
pp. 166-176 ◽  
Author(s):  
Damien Page
Keyword(s):  
Qualitative Study ◽  
Performance Management ◽  
Design Methodology ◽  
Professional Autonomy ◽  
Dialectical Tensions ◽  
Structured Interviews ◽  
Content Type ◽  
Dialectical Approach ◽  
Alternative Perspective ◽  
And Control

Purpose – The purpose of this paper is to provide a dialectical framework for the examination of performance management in schools. Design/methodology/approach – The paper is based upon a qualitative study of ten headteachers that involved in-depth semi-structured interviews. Findings – The findings identified four dialectical tensions that underpin performance management in schools: the responsibility to teachers and the responsibility to pupils; external accountability and professional autonomy; discipline of teachers and support of teachers; fixed processes and improvisational practices. Research limitations/implications – This paper provides a means of examining the performance management of teachers from an alternative perspective, one that embraces tensions and contradictions and gives headteachers a richer understanding of how teachers are evaluated and judged. Originality/value – This paper moves beyond the traditional perspective of performance management in schools as a means of subjugation and control and offers an original dialectical framework within which to examine the phenomenon.

scholarly journals Balancing financial autonomy and control in agencification

2018 ◽  
Vol 31 (7) ◽  
pp. 794-810
Author(s):  
Budi Waluyo
Keyword(s):  
Higher Education ◽  
Education Sector ◽  
State Universities ◽  
Structured Interviews ◽  
Content Type ◽  
Financial Autonomy ◽  
The Government ◽  
Autonomous State ◽  
And Control ◽  
University Officials

Purpose The purpose of this paper is to explore the practices of financial autonomy and control the emerging issue of agencification in the higher education sector. Design/methodology/approach The practices are investigated using case studies from seven semi-autonomous state universities in Indonesia. The data were collected through semi-structured interviews with 17 respondents including university officials, policymakers, and experts. The interview results were analysed using an inductive-deductive approach. Findings This research highlights an unstable balance between financial autonomy and control practices in the universities. Autonomy supports agencification mainly by simplifying financial procedures and control is seen by university managers to be overemphasised compared to in the other state universities. Despite successes in introducing a business-like atmosphere within bureaucratic universities, questions about balancing financial autonomy and control remain. Research limitations/implications The small number of cases implies limited generalisability. The two characteristics used, size and parent ministries do not represent all university variabilities. Practical implications Agencification has become a key reform practice for state universities. Rather than using a “one size fits all” approach, the government needs a repertoire of models for these institutions. Originality/value This study provides empirical evidence of agencification in the higher education sector with an emphasis on the financial dimension of autonomy and control in a developing country setting.

Between center and periphery: instructional leadership in Israeli rural schools

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Haim Shaked
Keyword(s):  
School Improvement ◽  
Instructional Leadership ◽  
School Leadership ◽  
Rural Areas ◽  
Monitoring And Control ◽  
Structured Interviews ◽  
Content Type ◽  
Inhibiting Factors ◽  
Leadership Policy ◽  
And Control

PurposeInstructional leadership is a major part of the responsibility of principals who achieve promising results in school improvement. This paper aims to explore the inhibiting factors for instituting instructional leadership in elementary schools located in rural areas in Israel.Design/methodology/approachThe participants of this qualitative study were a diverse sample of 64 rural school principals. Data were collected through semi-structured interviews. Data analysis proceeded in a three-stage process that involved condensing, coding and categorizing.FindingsThis study revealed that rural principals refrain from practicing instructional leadership because of two specific inhibiting factors: relationships within the community, which make it difficult for them to implement a school leadership policy that includes monitoring and control and characteristics of parents, who disagree with the instructional leadership's emphasis on learning and achievement.Originality/valueThe findings of this reinforce argument that propose context as an under-used theoretical lens for understanding differences in principals' practices across different contexts.

scholarly journals Judiciary views on criminal behaviour and intention of offenders with high-functioning autism

2014 ◽  
Vol 5 (2) ◽  
pp. 97-106 ◽  
Author(s):  
Colleen M. Berryessa
Keyword(s):  
High Functioning Autism ◽  
Statistical Significance ◽  
Academic Research ◽  
Future Research ◽  
Criminal Behaviour ◽  
Structured Interviews ◽  
Content Type ◽  
High Functioning ◽  
Court Judge ◽  
And Control

Purpose – The purpose of this paper is to explore how judges perceive High Functioning Autistic Spectrum Disorders (hfASDs) and the disorders’ effects on an offender's ability to formulate criminal intent and control behaviour. Design/methodology/approach – Semi-structured interviews on topics related to offenders with hfASDs were conducted with 21 California Superior Court Judges. A coding scheme was developed and an iterative qualitative coding process was used for analysis. Findings – Analysis yielded three major themes on how an hfASD diagnosis affects an offender's ability to regulate actions and criminal behaviour. Interviewed judges reported beliefs that hfASD offenders view the world in a different way and that much of their behaviour is not under their direct control. Judges reported these perceptions likely affect how they criminally process and make legal decisions regarding offenders with hfASDs. Research limitations/implications – The sample size was small and therefore no statistical significance can be drawn from results; findings cannot be applied to perceptions or experiences of the entire California Superior Court Judge population. Originality/value – Past academic research reports that individuals with hfASDs that offend often do so because of specific symptoms associated with the disorder. This presents a complex dilemma for the criminal justice system regarding how best to understand the disorder and process these offenders. This study and its findings aim to shed light on issues judges encounter in determining these offenders’ responsibility and sentencing, in what ways this information might be integrated into judicial decision making, and areas where future research is needed.

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