Conferred ownership: approval of financial statements by small charities

2020 ◽  
Vol 17 (3) ◽  
pp. 345-371
Author(s):  
Jane Thompson ◽  
Gareth G. Morgan
Keyword(s):  
Case Studies ◽  
Design Methodology ◽  
Financial Statements ◽  
Content Type ◽  
Corner Cutting ◽  
Knowledge Group ◽  
Group Responsibility ◽  
Inductive Study ◽  
Narrative Reporting

Purpose The purpose of this paper is to investigate how trustees of small English registered charities understand and own the reporting and accounting requirements with which their charities must comply. Design/methodology/approach The research described is a multi-pronged qualitative and inductive study of three small Yorkshire charities as they approve their annual accounts. The case studies are based on observations of trustee meetings and interviews with a range of trustees and their independent examiner or auditor. The use of a practice lens focuses on the behaviours of individuals to understand the sense that they make of their charity’s accounts. Findings Trustees' understanding of their financial statements is limited; they tend to rely on key individuals who have knowledge. Group responsibility creates a shared way of understanding the financial statements. Treasurers and independent examiners simplify information for the trustees even resorting to corner cutting and rule bending. Narrative reporting is given very little attention. Trustees read their financial statements as a report to them not by them; accountability notwithstanding, thus ownership of their financial statements is conferred not intrinsic. Research limitations/implications The findings are drawn from three specific case studies and therefore cannot be generalised, but they offer rich qualitative insights into small charities’ accounting and reporting. Originality/value This research provides a unique multi-viewpoint analysis of charity practices, and through its use of a practice lens dives deeper into examining trustees’ understanding and behaviour.

Do globalisation and adoption of IFRS by banks in Africa lead to less earnings management?

2019 ◽  
Vol 17 (2) ◽  
pp. 222-248 ◽  
Author(s):  
Mohammed Amidu ◽  
Haruna Issahaku
Keyword(s):  
Financial Reporting ◽  
Design Methodology ◽  
Information Quality ◽  
Accounting Information ◽  
Financial Statements ◽  
International Standards ◽  
Content Type ◽  
Financial Reporting Standards ◽  
Accounting Information Quality ◽  
National Economies

Purpose This paper aims to analyse the implications of globalisation and the adoption of international standards (International Financial Reporting Standards [IFRS]) for accounting information quality. Design/methodology/approach This paper uses a sample of 329 banks across 29 countries leading up to and beyond the implementation of IFRS to test for related hypotheses. Findings First, banks’ financial statements are prepared on the basis of international standards as national economies are integrated when social norms are diffused. Building on these results, the second test suggests that the relatively high-quality earnings among banks in Africa during the period is attributable to the adoption of and interaction of IFRS with globalisation and the strategy of banks to diversify within and across interest and non-interest income. Originality/value The authors investigate how globalisation and the adoption of IFRS affect accounting information quality.

Negotiation and corporate strategy

2019 ◽  
Vol 35 (2) ◽  
pp. 4-6
Keyword(s):  
Competitive Advantage ◽  
Case Studies ◽  
Design Methodology ◽  
Reading Time ◽  
Corporate Strategy ◽  
Organizational Strategy ◽  
Content Type ◽  
Pertinent Information ◽  
Practical Implications ◽  
Consistent Approach

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 Negotiation is a key tool in delivering competitive advantage but requires a clear and consistent approach closely linked to organizational strategy. 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.

Blending global and regional planning in multinationals

2019 ◽  
Vol 35 (3) ◽  
pp. 16-18
Keyword(s):  
Case Studies ◽  
Regional Planning ◽  
Design Methodology ◽  
Reading Time ◽  
Cutting Edge ◽  
Central Planning ◽  
Content Type ◽  
Pertinent Information ◽  
Practical Implications

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 Blending global and regional planning is important for multinationals. Within a central framework, local offices should have input. Different regions will approach this in different ways, but regional planning needs to be in-synch with central planning cycles. 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.

Creating a growth mindset

2017 ◽  
Vol 16 (4) ◽  
pp. 155-160
Author(s):  
Ian Johnston
Keyword(s):  
Case Studies ◽  
Design Methodology ◽  
Growth Mindset ◽  
Cultural Space ◽  
Content Type ◽  
Fixed Mindset ◽  
And Performance

Purpose This paper aims to show that everything a business does is fundamentally reliant on its culture. Culture determines how successful a strategy is and whether that strategy can be executed. If the culture in a business is out of alignment, it is imperative to change it. This paper examines how HR professionals can take ownership of this cultural space and help to create a growth mindset throughout the organisation. Design/methodology/approach The paper is based on experience gained through working with several large organisations to transform their people culture and performance by embracing a growth mindset and to help their HR leadership become the early champions of change, thus ensuring the process was successfully delivered. The paper includes case studies of two organisations where successful cultural shaping delivered improved results. Findings Companies with a growth mindset will outperform those with a fixed mindset. Changing mindsets is not overly complex, but it requires flawless implementation with the HR leaders at the forefront. Originality/value As Lou Gerstner, who turned around the computing giant IBM, said “I finally realised that culture is not part of the game, it is the game”. By understanding how individual mindsets impact culture, HR professionals can own and drive their organisation’s culture-shaping efforts.

Public convenience, private company

2015 ◽  
Vol 31 (11) ◽  
pp. 8-10
Keyword(s):  
Case Studies ◽  
Market Share ◽  
Design Methodology ◽  
Reading Time ◽  
Cutting Edge ◽  
Private Company ◽  
Content Type ◽  
Pertinent Information ◽  
Established Firms ◽  
Practical Implications

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 – The innovator’s dilemma is a relatively new story, although it seems to have been around in decades. The dilemma relates to established firms who cannot decide whether to “stick or twist” in their strategy. If they stay with their current offering, they will gradually lose market share or could quickly be overturned by a fast-paced competitor; if they invest in change, they will lose their profitable existence with no guarantee of success. Practical implications – The paper provides strategic insights and practical thinking that have influenced some of the world’s leading organizations. Originality/value – The briefing saves busy executives 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.

The Google Knowledge Graph

2014 ◽  
Vol 30 (4) ◽  
pp. 15-17 ◽  
Keyword(s):  
Case Studies ◽  
Design Methodology ◽  
Reading Time ◽  
Social Impact ◽  
Knowledge Graph ◽  
Content Type ◽  
Principal Source ◽  
Pertinent Information ◽  
Practical Implications ◽  
The Web

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 – Becoming increasingly reliant on the web as a principal source of finding information is altering our brains and the way that we obtain and hold knowledge. We are becoming less reliant on our memories to hold knowledge, instead using technology – and search engines like Google in particular – to deposit and retrieve information. Practical implications – The paper provides strategic insights and practical thinking that have influenced some of the world's leading organizations. Social implications – The paper provides strategic insights and practical thinking that can have a broader social impact. Originality/value – The briefing saves busy executives 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.

Shared learning in restaurant kitchens

2016 ◽  
Vol 30 (1) ◽  
pp. 32-34
Keyword(s):  
Case Studies ◽  
Driving Force ◽  
Design Methodology ◽  
Reading Time ◽  
Cutting Edge ◽  
Content Type ◽  
Shared Learning ◽  
Cooking Shows ◽  
Pertinent Information ◽  
Practical Implications

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 – Cooking is big business right now. Television cooking shows are highly popular and this in turn is generating interest in cooking as a pastime. As a result, many professional chefs are becoming celebrities, endorsing products and publishing books. Less obvious is their role as the leader of a team and the driving force behind the development of apprentice chefs. They set the pace and direction of learning in the kitchen and have an important role as a coach and facilitator. Practical implications – The paper provides strategic insights and practical thinking that have influenced some of the world’s leading organizations. Originality/value – The briefing saves busy executives 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.

VIKOR power law-based customer-oriented FMEA with complete unique risk priority numbers

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Randula L. Hettiarachchi ◽  
Pisut Koomsap ◽  
Panarpa Ardneam
Keyword(s):  
Case Studies ◽  
Power Law ◽  
Design Methodology ◽  
Service Sector ◽  
Failure Modes ◽  
Risk Priority Number ◽  
Effect Analysis ◽  
Content Type ◽  
Industrial Sectors ◽  
Inherent Problem

PurposeAn inherent problem on risk priority number (RPN) value duplication of traditional failure modes and effect analysis (FMEA) also exists in two customer-oriented FMEAs. One has no unique value, and another has 1% unique values out of 4,000 possible values. The RPN value duplication has motivated the development of a new customer-oriented FMEA presented in this paper to achieve practically all 4,000 unique values and delivering reliable prioritization.Design/methodology/approachThe drastic improvement is the result of power-law and VlseKriterijumska Optimizacija I Kompromisno Resenje (VIKOR). By having all three risk factors in a power-law form, all unique values can be obtained, and by applying VIKOR to these power-law terms, the prioritization is more practical and reliable.FindingsThe proposed VIKOR power law-based customer-oriented FMEA can achieve practically all 4,000 unique values and is tested with two case studies. The results are more logical than the results from the other two customer-oriented FMEAs.Research limitations/implicationsThe evaluation has been done on two case studies for the service sector. Therefore, additional case studies in other industrial sectors will be required to confirm the effectiveness of this new customer-oriented RPN calculation.Originality/valueAchieving all 1,000 unique values could only be done by having experts tabulate all possible combinations for the traditional FMEA. Therefore, achieving all 4,000 unique values will be much more challenging. A customer-oriented FMEA has been developed to achieve practically all 4,000 unique risk priority numbers, and that the prioritization is more practical and reliable. Furthermore, it has a connection to the traditional FMEA, which helps explain the traditional one from a broader perspective.

Agile ascension

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Keyword(s):  
Competitive Advantage ◽  
Case Studies ◽  
Learning Strategies ◽  
Design Methodology ◽  
Reading Time ◽  
Core Competencies ◽  
Content Type ◽  
Agile Learning ◽  
Pertinent Information ◽  
Practical Implications

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 Agile learning strategies and agile core competencies are crucial to the success of organizations in the digital economy. These principles can be adopted by others to gain and maintain competitive advantage. 10; 10; 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.

Increasing customer loyalty to the firm

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Keyword(s):  
Case Studies ◽  
Customer Loyalty ◽  
Design Methodology ◽  
Reading Time ◽  
Effective Communication ◽  
Cutting Edge ◽  
Loyalty Programs ◽  
Content Type ◽  
Pertinent Information ◽  
Practical Implications

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 Businesses have scope to increase customer loyalty to the firm through the introduction of loyalty programs. Relevance of such programs to target consumers is critical and their overall impact can be enhanced through the use of effective communication. Originality/value The briefing saves busy executives 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.

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