scholarly journals A Field-Based Analysis of Audit Workpaper Review

2005 ◽  
Vol 24 (2) ◽  
pp. 85-110 ◽  
Author(s):  
Neil L. Fargher ◽  
Diane Mayorga ◽  
Ken T. Trotman
Keyword(s):  
Public Sector ◽  
Review Process ◽  
Time Pressure ◽  
Contextual Factors ◽  
Company Size ◽  
Opinion Formation ◽  
Relative Time ◽  
Workpaper Review ◽  
The Rich ◽  
The Impact

This paper applies the models of Gibbins and Trotman (2002) and Rich et al. (1997a) in a public sector environment. We consider the factors impacting extent of review, level of stylization, and reviewer styles. We also examine the impact of reviewer rank on the above. In a field-based study we found that variation in review hours was due to both individual reviewer factors (reviewer style) and contextual factors (company size, time pressure, attitude of the reviewer to detail). Overall these results support the general robustness of the Gibbins and Trotman (2002) model to a public sector environment involving very experienced seniors and managers. Following the Rich et al. (1997a) framework we also provide evidence on the extent and types of stylization in the review process. Seniors and managers believed that the focuses of different reviewers differed substantially and that they stylized both the presentation and content of the working papers to accommodate these differences. While the evidence on their stylization was strong, their awareness of stylization by preparers for them was weaker. We also found significant differences between senior and manager reviewers including their extent of review, expectations of the perceived emphasis of the review level above, relative time spent on opinion formation and documentation, and the extent of their responses to reviewers' preferences. Finally, we provided a range of additional insights into reviewer style.

Talent Management in Public Sector Organizations: A Study on the Impact of Contextual Factors on the TM Approach in Flemish and Dutch Public Sector Organizations

2017 ◽  
Vol 46 (4) ◽  
pp. 391-418 ◽  
Author(s):  
Marian Thunnissen ◽  
Dorien Buttiens
Keyword(s):  
Public Sector ◽  
Contextual Factors ◽  
Talent Management ◽  
Institutional Logics ◽  
Management Approach ◽  
The Public ◽  
Talented People ◽  
External Context ◽  
Public Sector Organizations ◽  
The Impact

Public sector organizations are confronted with the intensifying competition for talent and suffer from a chronic shortage of talented people. There is little empirical research on the specific talent management (TM) issues in the public sector. This article aims to clarify how public sector organizations conceptualize TM, and particularly what (contextual) factors influence the adoption of an inclusive or a more segmented people management approach in the public sector. Theory on institutional mechanisms and institutional logics is used to clarify the impact of contextual factors. The empirical data are collected in two substudies on TM in the public sector. The data show that TM is highly contextual. Both the organizational internal and external context affect the intended TM strategy, including the actors involved in TM and their interrelated logs. This article is among the first to explore conceptually and empirically the influence of institutional logics on the different aspects of TM approach and as such provides some new directions for future TM research.

scholarly journals “We Need to Start Thinking Ahead”: The Impact of Social Context on Linguistic Norm Adherence

2020 ◽  
Author(s):  
Jane Lockshin ◽  
Thomas Williams
Keyword(s):  
Social Context ◽  
Strong Evidence ◽  
Human Subject ◽  
Autonomous Agents ◽  
Time Pressure ◽  
Contextual Factors ◽  
Context Sensitive ◽  
The Impact

Human dialogue is governed by communicative norms that speakers are expected to follow in order to be viewed as cooperative dialogue partners. Accordingly, for language-capable autonomous agents to be effective human teammates they must be able to understand and generate language that complies with those norms. Moreover, these linguistic norms are highly context sensitive, requiring autonomous agents to be able to model the contextual factors that dictate when and how those norms are applied. In this work, we consider three key linguistic norms (directness, brevity, and politeness), and examine the extent to which adherence to these norms varies under changes to three key contextual factors (potential for harm, interlocutor authority, and time pressure). Our results, based on a human-subject study involving 5,642 human utterances, provide strong evidence that speakers do indeed vary their adherence to these norms under changes to these contextual factors.

The Impact Of Emotional Intelligence On Leadership Excellence Of Executive Empoloyees In Public Sector Organizationin Ampara District Of Sri Lanka

2019 ◽  
Vol 118 (9) ◽  
pp. 52-60
Author(s):  
Dr.S. Gunapalan ◽  
Dr.K. Maran
Keyword(s):  
Emotional Intelligence ◽  
Public Sector ◽  
Vital Role ◽  
Public Organization ◽  
Self Awareness ◽  
Public Sector Organization ◽  
Expression Of Emotion ◽  
Asking Questions ◽  
Private Sector Organizations ◽  
The Impact

Emotional Intelligence is play a vital role to decide  leadership excellence. So this paper to study the  impact of emotional intelligence on leadership excellence of executive employee in public sector organization.Hence the objective of this  research   is to identify the  impact of emotional intelligence on leadership excellence of executive employee in Public Sector Organization in Ampara districtof Sri Lanka.emotional intelligence includes the verbal and non-verbal appraisal and expression of emotion, the regulation of emotion in the self and others, and the utilization of emotional content in problem solving. Cook (2006)[1]. Emotional intelligence is one of the  essential skill for leaders to manage their subordinate. Accordingly although there is some research done under “Emotional intelligence on leadership excellence of the executive employee in the public organization in Ampara district so this study full filed the gap. Based on the analysis, Self-awareness, Self-management, Social-awareness and Relationship management are the positively affect to the Leadership excellence. So, executive employees should consider about the Emotions of their subordinators when they completing their targets. leaders should pay the attention for recognize the situation, hove to impact their feelings for the performance & recognized their own feelings. Leaders should consider and see their own emotions when they work with others by listening carefully, understand the person by asking questions, identifying non-verbal expressions and solving problems without helming someone’s. Leadersshould consider their subordinators emotions when they find a common idea, government should give to moderate freedom to executive employees in public organization to take the decision with competing the private sector organizations.

THE INSTITUTIONAL EFFECTS OF LEADERSHIP: THE UNITED STATES GENERAL ACCOUNTING OFFICE AND ITS AUDIT REPORT REVIEW PROCESS

1994 ◽  
Vol 21 (1) ◽  
pp. 255-273 ◽  
Author(s):  
Onker N. Basu
Keyword(s):  
United States ◽  
Review Process ◽  
Field Research ◽  
The United States ◽  
Organizational Leaders ◽  
Audit Report ◽  
The Public ◽  
General Accounting Office ◽  
Audit Team ◽  
The Impact

In accounting research, the role of organizational leaders has been underrepresented. The limited research dealing with leadership issues has focused on the impact of leadership on micro activities such as performance evaluation, budget satisfaction, and audit team performance. The impact of leadership on the structure of accounting and audit systems and organizations has been ignored. This paper focuses on the impact that past Comptrollers General have had on the working and structure of one federal audit agency, the United States General Accounting Office (GAO). In addition, it also focuses on the influence of the two most recent Comptrollers General on one important audit related activity, i.e., the audit report review process. Using qualitative field research methods, this paper documents how the organizational leadership impacts its long-term audit practices and thereby influences auditing, especially in the public sector.

Situational Breakdowns

2019 ◽  
Author(s):  
Anne Nassauer
Keyword(s):  
United States ◽  
Large Scale ◽  
Contextual Factors ◽  
The United States ◽  
Social Outcomes ◽  
Dynamic Processes ◽  
Collective Decisions ◽  
Different Types ◽  
The Impact

This book provides an account of how and why routine interactions break down and how such situational breakdowns lead to protest violence and other types of surprising social outcomes. It takes a close-up look at the dynamic processes of how situations unfold and compares their role to that of motivations, strategies, and other contextual factors. The book discusses factors that can draw us into violent situations and describes how and why we make uncommon individual and collective decisions. Covering different types of surprise outcomes from protest marches and uprisings turning violent to robbers failing to rob a store at gunpoint, it shows how unfolding situations can override our motivations and strategies and how emotions and culture, as well as rational thinking, still play a part in these events. The first chapters study protest violence in Germany and the United States from 1960 until 2010, taking a detailed look at what happens between the start of a protest and the eruption of violence or its peaceful conclusion. They compare the impact of such dynamics to the role of police strategies and culture, protesters’ claims and violent motivations, the black bloc and agents provocateurs. The analysis shows how violence is triggered, what determines its intensity, and which measures can avoid its outbreak. The book explores whether we find similar situational patterns leading to surprising outcomes in other types of small- and large-scale events: uprisings turning violent, such as Ferguson in 2014 and Baltimore in 2015, and failed armed store robberies.

Understanding the Impact of Bullying in a Unionized U.S. Public Sector Workforce

2019 ◽  
Vol 68 (3) ◽  
pp. 139-153 ◽  
Author(s):  
Mazen El Ghaziri ◽  
Shellie Simons ◽  
Jane Lipscomb ◽  
Carla L. Storr ◽  
Kathleen McPhaul ◽  
...  
Keyword(s):  
Public Sector ◽  
Organizational Climate ◽  
Negative Impact ◽  
Multinomial Logistic Regression ◽  
Female Gender ◽  
Bargaining Unit ◽  
Organizational Level ◽  
Organizational Impact ◽  
Cross Sectional ◽  
The Impact

Background: Workplace Bullying (WPB) can have a tremendous, negative impact on the victims and the organization as a whole. The purpose of this study was to examine individual and organizational impact associated with exposure to bullying in a large U.S. unionized public sector workforce. Methods: A cross-sectional Web-based survey was conducted among 16,492 U.S. state government workers. Survey domains included demographics, negative acts (NAs) and bullying, supportiveness of the organizational climate, and individual and organizational impacts of bullying. Multinomial logistic regression was used to assess the impact among respondents who reported exposure to bullying. Findings: A total of 72% participants responded to the survey (n = 11,874), with 43.7% (n = 5,181) reporting exposure to NAs and bullying. A total of 40% (n = 4,711) participants who experienced WPB reported individual impact(s) while 42% ( n = 4,969) reported organization impact(s). Regular NA was associated with high individual impact (negatively impacted them personally; odds ratio [OR] = 5.03) when controlling for other covariates including: female gender (OR =1.89) and job tenure of 6 to 10 years (OR = 1.95); working in a supportive organizational climate and membership in a supportive bargaining unit were protective of high impact (OR = 0.04 and OR = 0.59, respectively). High organizational impact (transferring to another position) was associated with regular NA and bullying (OR = 16.26), female gender (OR = 1.55), providing health care and field service (OR = 1.68), and protective effect of organizational climate (OR = 0.39). We found a dose-response relationship between bullying and both individual and organizational-level impact. Conclusion/Application to Practice: Understanding the impacts of WPB should serve to motivate more workplaces and unions to implement effective interventions to ameliorate the problem by enhancing the organizational climate, as well as management and employee training on the nature of WPB and guidance on reporting.

The effects of debt restructurings on income inequality in the developing world

2021 ◽  
pp. 135406612110014
Author(s):  
Glen Biglaiser ◽  
Ronald J. McGauvran
Keyword(s):  
Developing Countries ◽  
Panel Data ◽  
Income Inequality ◽  
Income Distribution ◽  
Government Spending ◽  
Tax Reform ◽  
Social Spending ◽  
The Poor ◽  
The Rich ◽  
The Impact

Developing countries, saddled with debts, often prefer investors absorb losses through debt restructurings. By not making full repayments, debtor governments could increase social spending, serving poorer constituents, and, in turn, lowering income inequality. Alternatively, debtor governments could reduce taxes and cut government spending, bolstering the assets of the rich at the expense of the poor. Using panel data for 71 developing countries from 1986 to 2016, we assess the effects of debt restructurings on societal income distribution. Specifically, we study the impact of debt restructurings on social spending, tax reform, and income inequality. We find that countries receiving debt restructurings tend to use their newly acquired economic flexibility to reduce taxes and lower social spending, worsening income inequality. The results are also robust to different model specifications. Our study contributes to the globalization and the poor debate, suggesting the economic harm caused to the less well-off following debt restructurings.

scholarly journals Long-term effectiveness of elderly health care voucher scheme strategies: a system dynamics simulation analysis

2021 ◽  
Vol 21 (1) ◽  
Author(s):  
Ka Chun Chong ◽  
Hong Fung ◽  
Carrie Ho Kwan Yam ◽  
Patsy Yuen Kwan Chau ◽  
Tsz Yu Chow ◽  
...  
Keyword(s):  
Primary Care ◽  
Chronic Disease ◽  
Public Sector ◽  
System Dynamics ◽  
The Elderly ◽  
Healthcare Services ◽  
Dynamics Simulation ◽  
Public And Private ◽  
The Public ◽  
The Impact

Abstract Background The elderly healthcare voucher (EHCV) scheme is expected to lead to an increase in the number of elderly people selecting private primary healthcare services and reduce reliance on the public sector in Hong Kong. However, studies thus far have reported that this scheme has not received satisfactory responses. In this study, we examined changes in the ratio of visits between public and private doctors in primary care (to measure reliance on the public sector) for different strategic scenarios in the EHCV scheme. Methods Based on comments from an expert panel, a system dynamics model was formulated to simulate the impact of various enhanced strategies in the scheme: increasing voucher amounts, lowering the age eligibility, and designating vouchers for chronic conditions follow-up. Data and statistics for the model calibration were collected from various sources. Results The simulation results show that the current EHCV scheme is unable to reduce the utilization of public healthcare services, as well as the ratio of visits between public and private primary care among the local aging population. When comparing three different tested scenarios, even if the increase in the annual voucher amount could be maintained at the current pace or the age eligibility can be lowered to include those aged 60 years, the impact on shifts from public-to-private utilization were insignificant. The public-to-private ratio could only be marginally reduced from 0.74 to 0.64 in the first several years. Nevertheless, introducing a chronic disease-oriented voucher could result in a significant drop of 0.50 in the public-to-private ratio during the early implementation phase. However, the effect could not be maintained for an extended period. Conclusions Our findings will assist officials in improving the design of the EHCV scheme, within the wider context of promoting primary care among the elderly. We suggest that an additional chronic disease-oriented voucher can serve as an alternative strategy. The scheme must be redesigned to address more specific objectives or provide a separate voucher that promotes under-utilized healthcare services (e.g., preventive care), instead of services designed for unspecified reasons, which may lead to concerns regarding exploitation.

Sign in / Sign up

Export Citation Format

Share Document