Accountability, completeness, credibility and the audit expectations gap

This article deals with two concerns in achieving greater accountability in social reports: the lack of completeness of reporting, and the lack of credibility of reports. The article focuses, in particular, on the role of social audits in improving the completeness and credibility of reporting, thereby reducing the audit expectations gap. We suggest that this gap arises due to an over-emphasis on the validity of performance data at the expense of addressing completeness and credibility, both of which, we argue, require stakeholder involvement. The article reviews recent guidelines aimed at ensuring that companies produce reports that are complete in all material respects including those produced by the Global Reporting Initiative and the Federation des Experts Comptables Europeens, focusing particularly on AccountAbility's AA1000 Standard and AA1000S Assurance Standard. Finally, the article considers the development of a practical approach to social audit following principles increasingly being incorporated into developing assurance guidelines aimed at reducing the audit expectations gap.

University and employer expectations of new dietetic graduates

Objectives:  The first objective of this study was to identify the knowledge, skills and attributes (KSAs) that employers seek in newly graduated dietitians. The second objective was to compare the KSAs that employers seek in newly graduated dietitians to the Deakin University Graduate Attributes and to the Dieticians Association of Australia (DAA) Competencies in order to determine if there is a mismatch.

Methods:   Views were gathered from a combination of group and individual in-depth, semistructured interviews with 19 employers from a range of employment settings and sorted into an existing framework using the DAA Competencies and the Deakin University Graduate Attributes. Data from taped interviews were transcribed and sorted into a table of generic skills and a KSAs matrix.

Results: Employers sought graduates who had practical knowledge of dietetics and the workplace, Key skills sought included communication, interpersonal, work management and information technology skills. Key attributes sought were the ability to be a team player, to demonstrate some insight into one's own limitations, to demonstrate an appropriate level of initiative, and to be flexible and adaptable. There was a large overlap between the KSAs identified by employers as being important and those that have been identified by the DAA and Deakin University. However, there were some areas of mismatch. The University and employers valued information technological skills, whereas the DAA did not state these as a competency. The University and the industry employers were concerned about the global perspective, but the DAA and the clinical employers were not.

Conclusions: The results of this study show a large overlap between the KSAs valued by the profession, the University and the employers.

Managing student expectations online

In contrast to other studies of students in online environments, which examine the skills and attitudes that students bring to an online university learning environment, we are interested in the expectations with which students come to online university study. Four expectational barriers, which arise from students’ background and cultural history, are identified as being: who is responsible for learning, who is responsible for student interaction with content, who is responsible for the use of appropriate learning strategies and who is responsible for required ancillary skills. There is a discussion of how these barriers arise and how one might attempt to manage the students’ expectations and ameliorate their effects.

Understanding student expectations in developing environmental science courses

Developing relevant and innovative University courses is a complex and often difficult task. This is particularly true when developing environmental science courses as the banner of environmental science has the potential to include an extremely vast array of subject material and course content. Added to this is the diversity of students entering these courses, and their associated course expectations and aspirations. A third component that cannot be ignored when developing courses includes employer demands and expectations of graduates at course completion. As tertiary educators we therefore have the challenge of developing innovative environmental science courses that are academically challenging, but meet the expectations of students, staff and potential future employers. To ensure that we meet this challenge it is vital that we determine the expectations of all relevant parties (students, staff, and potential employers) and develop our courses accordingly.  Here we report on the 'student expectations' component of this. To determine student expectations we conducted a survey of all commencing first year environmental science students. The survey asked students to provide information on drivers for course selection, preferred learning styles, the importance of different approaches to teaching, subject interest areas and employment aspirations. Our results found that environmental science students have a preference for fieldwork and hands-on experience and are very supportive of teaching that combines different teaching methods. On-line teaching was not supported by commencing environmental science students. Commencing students showed a very strong interest in key subject areas of environmental science such as Wildlife, animal conservation, national and marine parks, conservation and marine Wildlife; however, some of the critical areas of environmental science such as population statistics, social sciences and chemistry did not attract the same level of interest. Most commencing students had some idea on where they would like to gain employment on course completion. Knowledge relating to student expectations is Vital, particularly when designing courses, developing specific unit content and undertaking marketing and course information sessions. With this knowledge we can be confident that students enrolling in environmental science will, to a large extent, have their expectations met.

Gatekeeping or redressing social exclusion : expectations on social work educators in relation to incarcerated students

Until recently, the author was in Scotland, where professional registration in social work extends to students and involves criminal record checks prior to acceptance into a course of study. She is now teaching at Deakin University in Australia, which places a high priority on making higher education available to persons and groups who have traditionally been excluded, both through the provision of courses through off campus (distance education) study mode and an innovative and culturally sensitive mode of provision for indigenous Australians. One result of our attempts to redress social exclusion is that, on occasion, we discover that some of our students are incarcerated. There are important logistical issues which may emerge as a consequence of accepting prisoners into a program of social work education. However, it would seem that the inclusion of prisoners is symbolic of a fundamental difference in philosophy with programmes of social work education in countries where there is a strong expectation that social work educators act as gatekeepers to the profession, especially in respect of students with criminal convictions. This in tum reflects an expectation among social work educators in Australia that it may be more appropriate for professional associations or registration bodies to determine whether or not a graduate with a criminal record is suitable for employment as a professional social worker. In some settings, a prior criminal record is not a barrier to being an effective service provider, as well as international differences in understandings of the social work role and employment
destinations of social work graduates.

The impact of service intangibility on consumer service quality expectations

Research consistently demonstrates the strategic benefits of providing quality in service delivery (Tse and Wilton 1988; Anderson and Zeithaml 1984). However, to deliver a quality service, it is first necessary to determine the level of quality expectations that consumers have for a particular service industry. This paper examines whether quality expectations vary across services based on their degree of total intangibility. A controlled, repeated measures design is utilised, whereby subjects are each asked to evaluate three services that vary in their degree of intangibility. Contrary to past findings, results indicate that consumer expectations for service quality do not vary with the level of intangibility of the service.

The emergence of the public sector expectations gap

This paper focuses on the continuing worldwide phenomenon of homogenisation of audit rules, regulation and procedures between the government and private sectors. The observations are informed by Pusey’s (1991) criticisms of ‘economic rationalism’ as the driving mechanism behind public sector reforms in Australia. The presumed superiority of commercial audit is questioned in association with the work of Hopwood (1983, 1998), Otley and Pierce (1996) and, Power (1992, 1994, 1995, 1996, 1997) that contextualise the role of audit. In the private sector audit there continues to be an ‘expectations gap’ arising from commercial pressures and a rhetorical support for the public interest. It is contended that audit quality in the public sector is driven by a different perception of public interest that has been eroded with the advent of economic rationalism. The consequent emergence of a public sector audit ‘expectations gap’ is an amalgam of new components particular to the government audit environment and, aspects of the private ‘expectations gap’ which have been transplanted into the public domain.

Australian consumers expectations for expanded nursing roles in general practice - choice not gatekeeping

While research has focussed on the current and potential role of the practice nurse (PN) in Australia, the acceptability of this role by consumers has not been investigated. In 2002, two independent studies were carried out into consumer perceptions of PNs. A discussion between the two groups of researchers at the inaugural National Practice Nurse Conference in 2003, identified significant similarities in the findings of these studies. This article reports the combined findings as they relate to consumers' desire for access to the health practitioner of their choice, and their concern that PNs may assume a gatekeeping role. These perceptions may have significant impact on the acceptance of PNs across Australia.

"Your job no longer exists!" from experiences of alienation to expectations of resilience - a phenomenological study

We have entered the age of the contingent or temporary worker, the consultant and the subcontractor. Workers are expected to be pliable and tractable; to “fit in.” Being made redundant is also an area where modern workers are expected to be flexible and resilient. However, when these so-called “flexible” workers are told their job no longer exists, the accompanying sense of rejection and alienation can be excruciating. Stories of being made redundant were collected during an exploratory, qualitative study, using Heideggerian phenomenology as the methodological vehicle to capture the lived experiences of those affected. Focused, in-depth interviews were conducted with the ten respondents; nine men and one woman. The stories shared suggest that being made redundant is an alienating experience with respondents sharing feelings of powerlessness, shock, betrayal, shame and social isolation. Unfortunately, those having experienced redundancy were also not as resilient as is routinely assumed. They did not “bounce back” unchanged, but reported significant negative outcomes including fear for the future, underemployment, family disruptions and an erosion of trust. Recommendations are made orienting organisations towards a more human process of redundancy.

Retirement planning and expectations of Australian babyboomers

The "babyboomer" generation, those who were born between 1946 and 1965, account for over 30% of the population in Australia, and it is no surprise that the government is concerned about the financial implications for future healthcare costs. While many babyboomers are more financially secure than previous generations have been on account of compulsory superannuation contributions made over the past 15 years, there are still some who are financially vulnerable and expect to rely on government pensions and welfare assistance. Changes to family structures and job security also mean that those who are less financially secure will need social support. Using an ecological framework model , we explored the retirement expectations and experiences of some Australian babyboomers through focus groups and individual interviews to identify key issues and their plans to address these issues. Four main themes are reported in this paper: retirement attitudes and expectations, finances, health, and food. The results suggested that for many persons retirement equated freedom. Little future planning was undertaken for retirement other than contributing to superannuation schemes, and expectations were reported in general terms, such as wanting to remain independent and healthy and to have time to socialize and travel.

Key stakeholders' expectations of educational outcomes from Australian critical care nursing courses: a Delphi study

Background
Educational preparation for critical care nursing in Australia varies considerably in terms of the level of qualification resulting in a lack of clarity for key stakeholders about student outcomes.

Objectives
The study aim was to identify and reach consensus regarding the desired learning outcomes from Australian post-registration critical care education programs as demonstrated through the graduate's knowledge, skills and attitudes.

Design
A Delphi technique was used to establish consensus between educators, managers, clinicians and students regarding learning outcomes expected of graduates with a Graduate Certificate, Graduate Diploma and Master level qualification in critical care nursing.

Participants
A total of 164 critical care nurses (66 clinicians, 48 educators, 32 managers and 18 students) participated and 99 questionnaires were returned in the first round (response rate 60%). Fifty-seven questionnaires were returned for Round 2 (response rate 58%).

Methods
Learning outcomes were obtained from the Australian College of Critical Care Nurses Competency Standards for Specialist Critical Care Nurses. Some statements included more than one characteristic, and these were split to create learning outcomes with one characteristic per item. A survey of Australian higher education providers of critical care education provided additional learning outcomes, for a total of 73 learning outcomes for the first Delphi round.

Results
Findings suggest that patient comfort, safety, professional responsibility and ethical conduct are deemed most important for all three levels of educational preparation. There was a lack of emphasis on clinical practice issues for all levels. Participants placed higher emphasis on learning outcomes related to complex decision-making, leadership, supervision, policy development and research for Graduate Diploma and Master level programs.

Conclusion
The findings have implications for curriculum development and the profession with regards to the level of educational preparation required of critical care nurses and suggest that further work is required before clear recommendations can be made for desired educational outcomes from critical care nursing programs in Australia.

Qualitative exploration of the nature of grief-related beliefs and expectations

Societal expectations of grief impact the experience of bereavement. The congruence of societal expectations with current scientific understanding of grief is unknown. Therefore two qualitative studies explored community perceptions of grief. In study one, three small focus groups (N = 9) examined grief-related expectations associated with hypothetical scenarios of bereavement. In study two, the impact of grief-related perceptions on the lived experience of bereavement for 11 individuals was explored through semi-structured interviews. Across both studies, elements of a traditional stage model view of grief were evident, with participants viewing emotional expression of grief as important. An avoidant coping style in the bereaved was considered problematic. Findings of study two suggested that grief-related beliefs may impact the bereavement experience via appraisal of the grief response and willingness to support bereaved individuals. The studies suggested that stage model assumptions in the beliefs of the general population persist, although there was a recognition of diversity in the grief response.

Impact of social expectations on ethical governance of sport organisations

Sport business is different; one of these differences is the significant and important cultural role that sport plays in society. This paper investigates the social expectations of sport, and how these expectations impact on the management and governance of sport organisations. Interviews were undertaken with the directors and CEOs of the Australian Football League and its clubs, to examine the concept of social expectations and ethical governance. Five key themes of the social expectations of sport were found: scrutiny, sport business, sport context, social investment, and the historical development of the club. Each of these themes was identified through the data analysis as having a potential impact on the management and ethical governance of sport organisations. A clearer understanding of the social and cultural context within which sport organisations operate, enables sport organisations to implement sound policy and practices for ethical governance.