From Strategic Plan to Practical Realities: Developing and Implementing a Zero-Based Accounting Curriculum

1999 ◽  
Vol 14 (4) ◽  
pp. 565-588 ◽  
Author(s):  
Brenda A. Porter ◽  
Shirley A. Carr
Keyword(s):  
Relevant Literature ◽  
Business Environment ◽  
Total Quality ◽  
Curriculum Review ◽  
Accounting Curriculum ◽  
Strategic Approach ◽  
Review Team ◽  
Research Findings ◽  
Anglo American ◽  
Comprehensive Curriculum

During the 1990s, accounting educators and professional accountancy bodies throughout the Anglo-American world have become concerned about the inability of existing accounting programs to prepare students adequately for the dynamic, complex business environment they enter upon graduation. Massey University's Department of Accountancy shared such concerns and, in 1991, established a Curriculum Review Team (CRT) to undertake a comprehensive curriculum review. The CRT adopted a strategic approach and commenced its task by reviewing relevant literature and surveying the department's stakeholders to ascertain their opinions about, inter alia, desired attributes of accountancy graduates, the department's curriculum, and the department's strengths, weaknesses, opportunities, and constraints. Based on its research findings, the CRT developed an “ideal” curriculum. However, a number of politically driven obstacles caused the “ideal” curriculum to be modified prior to implementation. This paper reports on the development, modification, and implementation of Massey's new accountancy program. It also notes that accountancy departments may gain benefits by adopting a continuous improvement or Total Quality Management (TQM) approach to curriculum development.

Attitudes of the academics in sports sciences towards distance education

2020 ◽  
Vol 8 (4) ◽  
pp. 799-805
Author(s):  
Şükrü Bingöl ◽  
Keyword(s):  
Transformational Leadership ◽  
Regression Analysis ◽  
Organizational Justice ◽  
School Administrators ◽  
Relevant Literature ◽  
Interactional Justice ◽  
Teachers Perceptions ◽  
Idealized Influence ◽  
Research Findings ◽  
Sports Sciences

The aim of this study is to determine the relationship between school administrators’ transformational leadership behaviours and teachers’ perceptions of organizational justice. The sample of the study consists of 170 teachers working in high schools in Elazığ city center. In the study, the Transformational Leadership Scale was used to determine whether school administrators exhibit transformational leadership behaviours, and the Organizational Justice Scale was used to determine teachers' perceptions of organizational justice. Pearson moment two-correlation analysis and multiple regression analysis techniques were used in the analysis of the data. According to the research findings, it was observed that school administrators frequently exhibited transformational leadership behaviours and teachers' perceptions of organizational justice were at the level of “I agree”. In general, moderate, positive and significant relationships were found between transformational leadership and organizational justice. According to the results of the regression analysis, it was determined that the idealized influence dimension of transformational leadership positively and significantly predicted the formal procedures dimension of the organizational justice scale, and also idealized influence and individualized consideration dimensions of transformational leadership positively and significantly predicted the interactional justice dimension of the organizational justice scale. The research results were discussed in the relevant literature and recommendations were made.

Externalizing Faith: Countering Individualism Through an Embodied Emphasis

2021 ◽  
Vol 51 (1) ◽  
pp. 86-102
Author(s):  
Dejan Aždajić
Keyword(s):  
Conceptual Framework ◽  
Recent Literature ◽  
Relevant Literature ◽  
Theological Reflection ◽  
Propositional Content ◽  
Religious Knowledge ◽  
Current Challenge ◽  
Strategic Approach ◽  
Embodied Theology

While the importance of an embodied theology has been recognized, in light of recent literature that sees a growing modern-day shift from emancipated individuality to ideological individualism, the aim of this article is to deepen the theological reflection on the urgent need for a more intentional embodied emphasis. This strategic approach is particularly significant, since in spite of the current challenge there remains a tendency toward a disembodied, anti-liturgical orientation that prioritizes words and cognition, locating theological truth on the inside of the autonomous individual thinking subject, who remains free to either accept or reject its propositional content. Drawing from relevant literature that provides a conceptual framework, this article argues that especially in today’s context, an overt emphasis on the externalization of faith and the embodiment of theological normatives performed together in community offers more promising pedagogical effectiveness. A bodily focus is principally important since it provides an experiential platform for the communal enactment and consequent appropriation of religious knowledge, thus potentially circumventing the present challenge of increasingly rigid individualism.

HR strategy during culture change: Building change agency

2015 ◽  
Vol 21 (6) ◽  
pp. 741-754 ◽  
Author(s):  
Llandis Barratt-Pugh ◽  
Susanne Bahn
Keyword(s):  
Cultural Change ◽  
Culture Change ◽  
Change Process ◽  
Relevant Literature ◽  
Critical Role ◽  
Research Process ◽  
Change Agency ◽  
Strategic Approach ◽  
Organisational Values

AbstractThis paper explores the role played by a Human Resources (HR) department orchestrating culture change during the merger of two large State departments with dissimilar cultures. A 2-year case study determined what HR strategies were having the greatest impact on embedding new organisational values to produce a more flexible culture and how these practices could be accelerated. This paper indicates how a more strategic approach by HR departments can support and develop relational managing capability that accelerates cultures change towards a more flexible work environment.This paper describes the context of the change process, the relevant literature, and outlines the research process. The findings from the phases of the data collection are summarised revealing the traumatic perceptions of the change process, but also the instrumental actions of some managers, working creatively with their teams to tackle new tasks and projects. The evidence suggests that these informal practices of task allocation were at the core of change agency in this case study and put the new flexible organisational values into action. The findings illustrate how the organisation moves from valuing managers for their technical competence to valuing managers for their relational competence.The paper then discusses what strategic HR actions were accelerating this process and illuminates the critical role of building managers as change agents. The paper concludes by confirming the need for a strategic approach by HR during organisational change. Building manager capability and supporting informal change agency practices is presented as a core focus for HR during such organisational cultural change programmes.

Budaya Organisasi dan Komitmen Guru Dalam Pelaksanaan Pengurusan Kualiti Menyeluruh di Sekolah–sekolah Menengah Zon Bukit Mertajam

2012 ◽  
Author(s):  
Keow Ngang Tang ◽  
Abdul Ghani Kanesan Abdullah
Keyword(s):  
Organizational Culture ◽  
Quality Management ◽  
Secondary Schools ◽  
Total Quality Management ◽  
Simple Random Sampling ◽  
Total Quality ◽  
Significant Relationships ◽  
Level Ii ◽  
Research Findings ◽  
High Level

Kajian ini bertujuan untuk mengkaji faktor–faktor berkaitan Pengurusan Kualiti Menyeluruh (PKM) di sekolah–sekolah menengah zon Bukit Mertajam. Faktor–faktor yang dikaji ialah budaya organisasi dan komitmen guru. Kajian yang berbentuk tinjauan korelasi ini merangkumi sejumlah 300 orang guru dari 19 buah sekolah menengah zon Bukit Mertajam yang telah dipilih dengan menggunakan kaedah persampelan rawak mudah. Satu set instrumen kajian yang terdiri daripada tiga bahagian iaitu PKM, budaya organisasi, dan komitmen guru dengan nilai alfa Cronbach masing–masing 0.881, 0.921, dan 0.852 telah digunakan dalam kajian ini. Secara deskriptifnya, dapatan kajian ini menunjukkan: (i) Kebanyakan responden iaitu 65.6 peratus mempunyai persepsi bahawa amalan PKM di sekolah mereka adalah pada tahap yang sederhana manakala persepsi 30.4 peratus responden berada pada tahap tinggi; (ii) Sebanyak 67.3 peratus responden mempunyai persepsi bahawa budaya organisasi mereka berada pada tahap yang sederhana positif; (iii) Kesemua responden berkomitmen sederhana dan tinggi. Di samping itu, penganalisisan data menunjukkan terdapat hubungan yang positif dan signifikan antara budaya organisasi (r = 0.725) dan komitmen guru (r = 0.901) dengan tahap PKM pada aras signifikan 0.01. Hasil kajian daripada analisis regresi pelbagai kaedah ‘Forward’ pula menunjukkan budaya organisasi dan komitmen guru merupakan peramal yang telah berjaya menyumbang sebanyak 81.7 peratus dalam pelaksanaan PKM ini. Kata kunci: Pengurusan kualiti menyeluruh, budaya organisasi, komitmen guru The aim of this research was to study factors associated with Total Quality Management (TQM) in secondary schools Bukit Mertajam zone. Factors that were studied are organizational culture and teachers’ commitment. This descriptive correlational survey research involved a total of 300 teachers from 19 secondary schools in Bukit Mertajam zone that were selected using the simple random sampling method. A set of research instrument comprising of the three section, namely TQM, organizational culture and teachers’ commitment with Cronbach Alpha value 0.881, 0.921 and 0.852 respectively has been used in this research. In descriptive terms, the research findings showed that: (i) Most of the respondents, 65.6 percent perceived the practice of TQM in their schools was at the moderate level while 30.4 percent respondents perceived the practice of TQM was at the high level; (ii) A total of 67.3 percent respondents perceived their organizational culture as moderate positive level; (iii) All respondents were at the moderate and high commitment. In addition, the data analysis showed that there were positive and significant relationships between the organizational culture (r = 0.725) and teachers’ commitment (r = 0.901) with the level of TQM at significent level = 0.01. Findings of the “Forward” method of multiple regression showed that organizational culture and teachers’ commitment were the predictors in which have successfully contributed 81.7 percent to the practice of TQM. Key words: Total Quality Management, organizational culture, teachers’ commitment

Cruise destination brand awareness as a moderator in motivation-satisfaction relation

2016 ◽  
Vol 71 (4) ◽  
pp. 245-258 ◽  
Author(s):  
Arja Lemmetyinen ◽  
Darko Dimitrovski ◽  
Lenita Nieminen ◽  
Tuomas Pohjola
Keyword(s):  
Regression Analysis ◽  
Relevant Literature ◽  
Social Recognition ◽  
Brand Awareness ◽  
Hierarchical Regression ◽  
Destination Branding ◽  
Content Type ◽  
Cruise Tourism ◽  
Research Findings ◽  
Destination Brand

Purpose The aim of this study is to examine cruise destination branding as a new resource for a region to promote an area as a differentiated cruise destination. The authors specifically study how the perceived brand awareness of a destination moderates the relation between cruisers’ motivation and destination satisfaction and word-of-mouth (WoM). Design/methodology/approach A statistical model was adapted from relevant literature and applied in the context of cruise destination branding. The model was tested by measuring Cronbach’s alpha coefficients and the fit of the model through confirmative factor analysis. Hierarchical regression analysis and moderated regression analysis were also conducted. The sample consisted of British cruisers (n = 182) visiting the city of Pori in Finland. Findings The findings suggest that factors that impel people to take cruises (social recognition, self-esteem, discovery, socialization, convenience and value) have a significant impact on satisfaction with the destination, whereas brand awareness is recognized as a moderator in the relation between social recognition and destination satisfaction and WoM. Research findings provide a framework to discuss and analyze the cruise tourism business in a holistic way. Whereas the earlier studies have focused on onboard experiences, in this study, the focus of attention is on the onshore experiences of the cruisers. Research limitations/implications The study is focused on one Baltic Sea cruise destination, the British Cruise Company and a limited segment of senior British passengers. Practical implications By measuring cruisers’ internal travel motives and their perceptions of the brand awareness of the port-of-call during the cruise, or the destination, the results offer destination marketing organizations valuable information to develop their offerings to meet the needs of future travelers and visitors. Originality/value The study contributes to the cruise destination literature by linking the perceived brand awareness of a destination to motivational factors of the tourist and further to destination satisfaction and WoM behavior specifically in the context of onshore experiences.

Ensuring Competition in the Telecommunication Business Environment in Ghana

2014 ◽  
pp. 73-87
Author(s):  
Stephen E. Armah
Keyword(s):  
Market Structure ◽  
Relevant Literature ◽  
Secondary Data ◽  
Consumer Welfare ◽  
Business Environment ◽  
Primary Data ◽  
Regulatory Body ◽  
Telecommunication Sector ◽  
Price Collusion ◽  
The Impact

This chapter investigates the possibility of anti-competitive behavior in the Ghana telecommunication sector and determines exploratorily if there is a need for the enactment of anti-trust laws to protect social welfare. The chapter first evaluates the available relevant literature on the subject, assesses the current situation, evaluates the current market structure, and identifies how market power is affecting consumer welfare. Reviews of available literature and secondary data were conducted to establish the relevant conditions for the applicability of such a law. Next, primary data was collected from stakeholders to solicit views on the impact of market structure on pricing and the need for anti-trust laws. Results suggest the Ghana telecommunication sector is open to “cartelization,” which can result in different forms of price collusion despite the existence of a state regulatory body (The National Communications Authority, NCA). The study highlights the Ghanaian consumers' susceptibility to unfair marketing practices due to the possible absence of pertinent anti-trust legislation.

TQM and Knowledge Management

2017 ◽  
pp. 236-263 ◽  
Author(s):  
Luis Mendes
Keyword(s):  
Knowledge Management ◽  
Quality Management ◽  
Total Quality Management ◽  
Tacit Knowledge ◽  
Explicit Knowledge ◽  
Quality Management System ◽  
Conversion Process ◽  
Total Quality ◽  
Knowledge Based ◽  
Strategic Approach

During the last decades, both quality management and Knowledge Management (KM) have undergone a progressive evolution and have been associated with keywords such as competition, creativity, or innovativeness. Moreover, literature points to several commonalities between Total Quality Management (TQM) and Knowledge Management. The main aim of this chapter is to highlight the main commonalities, and to analyze how organizations may benefit from a dual strategic approach based on TQM and KM principles, and how integrated knowledge-based quality management system may benefit the “conversion” process of tacit knowledge into explicit knowledge, as well as the knowledge transfer/sharing process.

Glocalisation and Sustainable Business Solutions

2019 ◽  
pp. 53-82
Author(s):  
Michael Abayomi Fowowe
Keyword(s):  
Environmental Sustainability ◽  
Hospitality Industry ◽  
Business Environment ◽  
Sustainable Business ◽  
Global Business ◽  
Strategic Approach ◽  
Strategic Implementation ◽  
Tourism And Hospitality Industry ◽  
Tourism And Hospitality ◽  
The One

This chapter presents glocalisation as a new global phenomenon in providing sustainable business solutions and preserving durability of the business environment in the tourism and hospitality industry. The chapter reveals that the ‘one strategy fits all' (universalism) deficiency of globalization brought glocalisation into the limelight as the best alternative strategic approach in sustaining global business relevance and promoting environmental sustainability in the 21st century business era. The strategic mix of globalization and localisation inherent in glocalisation promotes unprecedented economic growth and the development of developing and emerging economies through promotion of their cultural heritage and historical values. The chapter further discloses that prevalent of global warming giving rise to climate change in the tourism and hospitality industry which can be significantly controlled through strategic implementation of a glocal strategy. It is concluded that glocalisation serves a dual-purpose of providing sustainable business solutions and preserving the business environment.

The Strategic Use of Social Media in the Fashion Industry

2018 ◽  
pp. 1209-1233
Author(s):  
Hanna Kontu ◽  
Alessandra Vecchi
Keyword(s):  
Social Media ◽  
New Media ◽  
Business Environment ◽  
Critical Assessment ◽  
Strategic Marketing ◽  
Competitive Advantages ◽  
Fashion Industry ◽  
Research Findings ◽  
Marketing Tool ◽  
Use Of Social Media

The importance of social media is evident as millions of people use it to connect with others, share content, and discuss different topics (Kaplan & Haenlein, 2010; Kim & Ko, 2010). Although it is clear that social media is powerful and ubiquitous, many fashion brands have been reluctant or unable to develop strategies and allocate resources to effectively engage with the new media. The goal of this chapter is to critically review the literature that explicitly addresses the adoption, application, and impact of social media by fashion brands. In particular, the purpose of this chapter is to provide a critical assessment of the adoption of social media amongst three well-established fashion brands in order to identify the importance of social media as a strategic marketing tool and to propose a number of alternative social media strategies for fashion brands. Such a critical assessment is necessary since, as demonstrated by the research findings, implementing these strategies will allow brands not only to survive, but also to create new competitive advantages and thrive in the new global fashion business environment.

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