Management accounting change in a subsidiary organisation

Parent–subsidiary relationships are commonplace nowadays, yet surprisingly there is a paucity of research analysing their dynamics over time. This paper presents a (longitudinal) case study, illuminating the dynamics implicated when a UK chemicals company imposed its systems and rules on a new subsidiary. Drawing on observations from a longitudinal case study (from 1993 to 2001), the study considers: (1) the extent to which a parent imposes its (management accounting) systems,rules and procedures on a subsidiary; (2) the role which (local) political, cultural and institutional factors in a subsidiary play in shaping the dynamics of such change implementation; (3) how new systems and practices become accepted and take root as values and beliefs and how they supplement earlier norms? The study provides insight for the questions above, and draws on institutional theories and a power mobilisation framework to assist in the interpretation of observations. We find that the operations of the subsidiary company are influenced by inter-related forces, both inside and outside the organisation encompassing issues of power, politics and culture. As such, existing institutions in a subsidiary organisation are influenced, sustained, and changed by the socio-economic context in which the subsidiary is located. Organisational practices designed to secure external legitimacy are not however always symbolic and decoupled from internal operations

Patterns of boardroom discussions around the accountability process in a nonprofit organisation

This chapter sets out to identify patterns at play in boardroom discussions around the design and adoption of an accountability system in a nonprofit organisation. To this end, it contributes to the scarce literature showing the backstage of management accounting systems (Berry, 2005), investment policy determining (Kreander, Beattie & McPhail, 2009; Kreander, McPhail & Molyneaux, 2004) and financial planning strategizing (Parker, 2004) or budgeting (Irvine 2005). The paucity of publications is due to issues raised by confidentiality preventing attendance at those meetings (Irvine, 2003), Irvine & Gaffikin, 2006). However, often, the implementation of a new control technology occurs over a long period of time that might exceed the duration of a research project (Quattrone & Hopper, 2001, 2005). Recent trends consisting of having research funded by grants from private institutions or charities have tended to reduce the length of such undertakings to a few months or rarely more than a couple of years (Parker, 2013);

XV World Congress of Comparative Education Societies Buenos Aires, June 2013

This article reports on the organisation and main events of the 15th World Congress of the World Council of Comparative Education Societies (WCCES), held in Buenos Aires, Argentina, in 2013.

Pentingnya continuing professional development bagi lulusan program studi ilmu perpustakaan dan informasi

Lulusan program studi ilmu perpustakaan dan informasi Indonesia di abad 21 ini harus terus mengembangkan ilmu dan keterampilannya untuk bisa memaksimalkan layanan ke pengguna. Tidak saja kompetensi dalam bidang teknologi informasi dan komunikasi (TIK), tetapi juga emerging competencies lainnya. Permasalahannya, ada banyak kendala bagi program studi ilmu perpustakaan dan informasi (PSIPI) di Indonesia untuk bisa mengakomodasi emerging competencies ini dalam kurikulum mata kuliah mereka. Disinilah peran continuing professional development (CPD) menjadi vital bagi lulusan PSIPI Indonesia agar mampu meminimalisir kesenjangan pengetahuan dan keterampilan dengan LIS professionals dari negara lain.

Cuba’s internationalism : participant narratives and the role of Cuban universities in supporting educational aid

In this paper, I discuss Cuba’s educational aid to partner countries of the Global South. The paper draws on narratives of participant experiences to show how this aid is implemented, and following this, analyses what these narratives imply about Cuba’s philosophy of internationalist solidarity, and its organisation of aid. On one hand, accounts from Cuban educators give insight into the challenges of teaching overseas. On the other hand, accounts of professionals from developing countries in the Global South allow us to reflect on the lasting impact on their careers and mindsets of having studied in Cuban universities on scholarships from Cuba. I discuss how these narratives reveal the underlying role of the socially responsible university in Cuba, pointing to how universities support Cuban internationalism in its contribution to key development goals.

Gen Y recruitment: Understanding graduate intentions to join an organisation using the Theory of Planned Behaviour

Purpose Using the Theory of Planned Behaviour (TPB) framework, this study explored whether the standard TPB constructs explained variance in Gen Y individuals’ intentions to join their ideal organisation. Design/methodology/approach A mixed methods approach was used featuring qualitative and quantitative methods. Findings The overall TPB model accounted for a significant 51.6% of the variance in intention to join one’s ideal organisation in the next six months with the significant predictors in the model being subjective norm and perceived behaviour control but not attitude. Research limitations/implications Using graduating students from a single Australian university sample may mean that the current findings may not extend to all Gen Y individuals. The current study has demonstrated the explanatory utility of the TPB in relation to graduate Gen Y’s intention to join their ideal organisation, providing further evidence of the robustness of the TPB framework in an organisational setting. Practical implications These findings have implications for enhancing understanding of the most effective recruitment processes for Gen Y students entering the workforce. The findings could inform recruitment policies and strategies to attract Gen Y applicants. Originality/value To our knowledge this study is the first application of the TPB to this topic. The current research extends the recruitment literature with a theoretically-based investigation. Identification of factors which inform organisational recruitment strategies, allow organisations to stand out from their competitors and potentially achieve a larger application pool from which to select the best human capital and sustain competitive advantage.

Editorial - Assessment of EAL/D learners : the validity of teachers' professional judgements

Assessment is a recurring theme in this issue of TESOL in Context. It is the focus of a themed section; addressed in some of the award-winning thesis research we feature; and one of several topics in an article on EFL teacher preparation in an Australian university. In the first section of the issue we are pleased to publish précis of the theses produced by the joint winners of the Penny McKay Memorial Award for Best Thesis in Language Education. Penny was a major figure in the development of EAL/D education in Australia (see Dooley & Moore, 2009). Her work is remembered and continued through an Award established by the Australian Council of TESOL Associations (ACTA) and the Applied Linguistics Association of Australia (ALAA). The award recognises doctoral research which makes an outstanding contribution to second/additional language education in Australian schools (http://www.tesol.org.au/About-ACTA/PENNY-MCKAY-MEMORIAL-FUND)...

The limits to public service : rural communities, professional families, and work mobility

Australia faces an ongoing challenge recruiting professionals to staff essential human services in rural and remote communities. This paper identifies the private limits to the implicit service contract between professions and such client populations. These become evident in how private solutions to competing priorities within professional families inform their selective mobility and thus create the public problem for such communities. The paper reports on a survey of doctors, nurses, teachers and police with responsibility for school-aged children in Queensland that plumbed the strength of neoliberal values in their educational strategy and their commitment to the public good in career decisions. The quantitative analysis suggested that neoliberal values are not necessarily opposed to a commitment to the public good. However, the qualitative analysis of responses to hypothetical career opportunities in rural and remote communities drew out the multiple intertwined spatial and temporal limits to such public service, highlighting the priority given to educational strategy in these families’ deliberations. This private/public nexus poses a policy problem on multiple institutional fronts.

The professional socialisation of paramedics : the transition from intern to qualified paramedic

The professional socialisation of paramedics encompasses preconceptions developed during childhood and early adulthood, and subsequent changes in perceptions resulting from university studies, clinical placements and encountering the professional workplace as an employee. This study investigates the professional socialisation of university educated paramedics making the transition from paramedic intern to qualified paramedic. Participants were sought from several of Australia’s larger ambulance services and UK NHS Ambulance Trusts to take part in this study. Participants were recruited through Ambulance Service Research Institutes, Clinical Governance Departments and university databases. To be included in this study, participants were required to be university educated, have completed a professional internship year and achieved qualified or registered paramedic status. Data collection was via face to face semi-structured interviews. Transcripts were analysed using socialisation models from the nursing and allied health disciplines and a grounded theory approach. The study found that participants initially enjoyed their new professional status after completing their internship and becoming qualified paramedics. However, for many the excitement of becoming a qualified paramedic was short lived. Newly qualified paramedics experienced increased levels of responsibility and were required to develop mentoring skills while still adjusting to their new roles. Participants had to contend with inner conflicting views about the reality of paramedic work which were developed though preconceptions and experiences as paramedic interns. The transition from paramedic intern to qualified paramedic is reportedly a challenging experience, as newly qualified paramedics are required to deal with added complexities while still adjusting to their new roles.

An investigation of early career teachers’ perceptions of professional development opportunities and career advancement for teachers in rural and remote Queensland

It is generally accepted that to live and work in the remote regions of Australia requires specific skills and expertise to accommodate the shifting demands of outback life. For professionals assigned to such areas by employing bodies, this is particularly the case, and teachers are no exception. In addition to such personal attributes, professionals such as teachers must maintain currency in their professional practice both to serve their students appropriately and to ensure that they become eligible for future promotions and transfers possibilities. This study investigated whether teachers in rural and remote regions are disadvantaged in ways that could potentially affect their teaching careers in negative ways, in particular in terms of professional development and career advancement opportunities. Such opportunities are crucial if teachers are to provide an education of high relevance to rural and remote children who are already considered to be significantly disadvantaged in terms of educational provision. The data are presented in the form of a single teacher narrative, a composite tale aimed at telling the story of rural and remote teachers, professional development provision and career advancement opportunities. It was apparent that teachers in these contexts face serious challenges in terms of their professional and career development.

Reflection on the SIA Ltd professional project and the body of knowledge

In the last five years the Safety Institute of Australia Limited (SIA) has developed and implemented a number of strategies to gain professional recognition for the ‘generalist occupational health and safety (OHS) professional’ in Australia and internationally. Despite a considerable amount of work by the SIA aimed at gaining professional status, there does not appear to have been any published debate or reflection about how the drive for professionalism (the ‘professional project’) will contribute to the prevention of occupational disease and injury. Professionalisation has been promoted as a sign of maturity for the SIA and as an unquestionably good outcome, as it has been assumed that professionalisation will provide unmitigated benefits for workplace health and safety. The aim of this paper is to critically reflect on the processes of professionalisation (the professional project) and discuss the ways in which this project may shape the field of occupational health and safety.

Transitions to school : reframing professional relationships

Systemic splits between pre-compulsory and compulsory early years education impact on transitions to school through discontinuities in children’s experience. This paper presents data from a critical participatory action research project about transitions between pre-compulsory and compulsory early education schooling in Australia. The project aim was to investigate how transitions to school might be enhanced by developing deeper professional relationships and shared understandings between teachers from both sectors. Within the communicative space afforded by a professional learning community the participants engaged in critical conversations about their understandings of transitions practices and conditions, including systemic differences. Data analysis provides a snapshot of changes in teachers’ thinking about professional relationships, continuity and factors influencing cross-sectorial professional relationships. Findings suggest that affording opportunities for teachers to re-frame cross sectorial professional relationships has led to transformative changes to transitions practices, understandings and conditions.

The internet, globalization, and IT professional services

This editorial aims (1) to define IT Professional Services (ITPS) as an increasingly important area of research endeavor, and (2) to consider the impact of the Internet on globalization and the ITPS sector.