Assessing financial reporting comparability across institutional settings : the case of pension accounting

The drive for comparability of financial information is to enable users to distinguish similarities and differences in economic activities for an entity over time and between entities so that their resource allocation decisions are facilitated. With the increased globalisation of economic activities, the enhanced international comparability of financial statements is often used as an argument to advance the convergence of local accounting standards to international financial reporting standards (IFRS). Differences in the underlying economic substance of transactions between jurisdictions plus accounting standards allowing alternative treatments may render this expectation of increased comparability unrealistic. Motivated by observations that, as a construct, comparability is under-researched and not well understood, we develop a comparability framework that distinguishes between four types of comparability. In applying this comparability framework to pension accounting in the Australian and USA contexts, we highlight a dilemma: while regulators seek to increase the likelihood that similar events are accounted for similarly, an unintended consequence may be that preparers are forced to apply similar accounting treatment to events that are, in substance, different.

The case for ICT work-integrated learning from graduates in the workplace

An online survey of recent ICT graduates in the workplace was carried out as part of a recent project funded by the Australian Learning and Teaching Council. The survey was concerned with the ICT curriculum in relation to workplace job requirements and university preparation for these requirements. The survey contained quantitative and qualitative components and findings from the former have been published (Koppi et al., 2009). This paper reports on a quantitative comparison of responses from graduates who had workplace experience and those who did not, and a qualitative analysis of text responses from all ICT graduates to open-ended questions concerning the curriculum and their perceived university preparation for the workplace. The overwhelming response from ICT graduates in the workplace was for more industry related learning. These industry relationships included industry involvement, workplace learning and business experience, up-to-date teaching and technologies, practical applications, and real-world activities. A closer relationship of academia and industry was strongly advocated by ICT graduates in the workplace.

Design for manufacturing : a review and case study

Design for Manufacturing (DFM) is a highly integral methodology in product development, starting from the concept development phase, with the aim of improving manufacturing productivity. It is used to reduce manufacturing costs in complex production environments, while maintaining product quality. While Design for Assembly (DFA) is focusing on elimination or combination of parts with other components, which in most cases relates to performing a function and manufacture operation in a simpler way, DFM is following a more holistic approach. Common consideration for DFM are standard components, manufacturing tool inventory and capability, materials compatibility with production process, part handling, logistics, tool wear and process optimization, quality control complexity or Poka-Yoke design. During DFM, the considerable background work required for the conceptual phase is compensated for by a shortening of later development phases. Current DFM projects normally apply an iterative step-by-step approach and eventually transfer to the developer team. The study is introducing a new, knowledge based approach to DFM, eliminating steps of DFM, and showing implications on the work process. Furthermore, a concurrent engineering process via transparent interface between the manufacturing engineering and product development systems is brought forward.

Communicating with the coroner : how religion, culture, and family concerns may influence autopsy decision making

Based on coronial data gathered in the state of Queensland in 2004, this article reviews how a change in legislation may have impacted autopsy decision making by coroners. More specifically, the authors evaluated whether the requirement that coronial autopsy orders specify the level of invasiveness of an autopsy to be performed by a pathologist was affected by the further requirement that coroners take into consideration a known religion, culture, and/or raised family concern before making such an order. Preliminary data reveal that the cultural status of the deceased did not affect coronial autopsy decision making. However, a known religion with a proscription against autopsy and a raised family concern appeared to be taken into account by coroners when making autopsy decisions and tended to decrease the invasiveness of the autopsy ordered from a full internal examination to either a partial internal examination or an external-only examination of the body. The impact of these findings is briefly discussed.

Motivating construction organisations through incentives : a case study for client managers

Client-side project manager face challenges in motivating project organisations to pursue exceptional design and construction performance. One approach to improving the motivation of project organisations is by offering a financial incentive reward for the achievement of voluntary performance standards above the minimum required standard. However, little investigation has been undertaken into the features of a successful incentive system as a part of an overall procurement strategy. In response to a lack of information available to client-side project managers tasked with the initial design of an incentive system, the paper explores motivation undera successful incentive and identifies key learnings for client-side project managers to consider when designing incentives. Our findings are based on the results of a large Australian case study which is interpreted against a conceptual framework based on both economic and psychological perspectives of motivation. The results suggest the motivation towards incentive goals is influenced by the value the project organisations place on the incentive reward as a commercial opportunity to increase their profit margins. However, perhaps more important are the relationship management processes that promote commitment to the project; and pride in the achievement of project goals. In the case study, these processes intensified the direct motivational effect of the incentive reward on offer. The findings also highlight the importance of ensuring that incentive goals and performance measurement processes remain relevant to the organisation throughout a project to continuously encourage motivation under changing project conditions.

Learning and acting in project situations through a meta-method (MAP) a case study : contextual and situational approach for project management governance in management education

The paper introduces the underlying principles and the general features of a meta-method (MAP method) developed as part of and used in various research, education and professional development programmes at ESC Lille. This method aims at providing effective and efficient structure and process for acting and learning in various complex, uncertain and ambiguous managerial situations (projects, programmes, portfolios). The paper is developed around three main parts. First, I suggest revisiting the dominant vision of the project management knowledge field, based on the assumptions they are not addressing adequately current business and management contexts and situations, and that competencies in management of entrepreneurial activities are the sources of creation of value for organisations. Then, grounded on the former developments, I introduce the underlying concepts supporting MAP method seen as a ‘convention generator’ and how this meta method inextricably links learning and practice in addressing managerial situations. Finally, I briefly describe an example of application, illustrating with a case study how the method integrates Project Management Governance, and give few examples of use in Management Education and Professional Development.

The relationship between organizational and professional commitment in the case of project workers : implications for project management

The purpose of this article is to investigate the relationship between organizational and professional commitment of project workers. We first present (1) role-conflict theory and exchange theory to establish the multiple dimensions of commitment (affective, continuance, and normative) and (2) social identity theory to support our argument for different foci of commitment—organization and profession. Building on these theoretical lenses, we present the literature review that compares organizational and professional commitment of project workers with respect to the three dimensions of commitment. Adopting a positivist approach and a sample of 141 project workers, we use Pearson’s correlation to identify the relationship between affective organizational and affective professional, continuance organizational and continuance professional, and normative organizational and normative professional commitment. We report significant correlation between affective organizational commitment and affective professional commitment of project workers. The correlations between continuance organizational commitment and continuance professional commitment and normative organizational commitment and normative professional commitment are moderate. We then discuss the implications of these findings for the project management profession.

Communities Under Stress: Understanding and Managing Growth in Resource–Based Regions–The case of the Western Downs, Queensland

The Western Downs region, located in Southern Queensland, about 200 kilometres west of Brisbane, has been experiencing rapid and significant changes over the past years, due to a massive boom in the energy sector. The rapid growth triggered by the development of mining and energy sectors has generated environmental, socio-economic and land use issues, and has revealed strong weaknesses within the region’s current governance arrangements. The present paper develops a four-stage approach to managing current and expected changes in a resource-based region under tremendous stress and uncertainty.

Learning and acting in project situations through a meta-method (MAP) : a case study : contextual and situational approach for project management governance in management education

The paper introduces the underlying principles and the general features of a meta-method (MAP method – Management & Analysis of Projects) developed as part of and used in various research, education and professional development programmes at ESC Lille. This method aims at providing effective and efficient structure and process for acting and learning in various complex, uncertain and ambiguous managerial situations (projects, programmes, portfolios). The paper is organized in three parts. In a first part, I propose to revisit the dominant vision of the project management knowledge field, based on the assumptions they are not addressing adequately current business and management contexts and situations, and that competencies in management of entrepreneurial activities are the sources of creation of value for organisations. Then, grounded on the new suggested perspective, the second part presents the underlying concepts supporting MAP method seen as a ‘convention generator' and how this meta-method inextricably links learning and practice in addressing managerial situations. The third part describes example of application, illustrating with a brief case study how the method integrates Project Management Governance, and gives few examples of use in Management Education and Professional Development.

The relation between organizational and professional commitment in case of project workers : implications for the project management

The purpose of this paper is to investigate the relationship between organizational and professional commitment of project workers. We first present (i) role–conflict theory, and exchange theory to establish the multiple dimensions of commitment—affective, continuance, and normative; and (ii). social–identity theory to support our argument for different foci of commitment—organization and profession. Building on these theoretical lenses, we present the literature review that compares organizational and professional commitment of project workers with respect to the 3 dimensions of commitment. Adopting a positivist approach and a sample of 141 project workers, we use Pearson’s correlation to identify the relationship between affective organizational and affective professional, continuance organizational and continuance professional, and normative organizational and normative professional commitment. We report significant correlation between affective organizational commitment and affective professional commitment of project workers. The correlations between continuance organizational commitment, and continuance professional commitment; and normative organizational commitment, and normative professional commitment are moderate. We then discuss the implications of these findings for the project management profession.

Work motivation as a determinant of organizational and professional commitment in case of temporary organizations : theoretical perspectives

The purpose of this paper is to present a theoretical framework to investigate the relationship between work motivation, organizational commitment, and professional commitment in temporary organizations. Through a review of theory, we contend that work motivation has two major patterns- internal motivation (that includes intrinsic, need-based, and self-deterministic theories), and external motivation (that includes cognitive or process-based theories of motivation) through which it has been investigated. We also subsume the nature of employee commitment to be of three types- affective, continuance, and normative. This commitment may either be towards organization or profession. A literature review reveals that the characteristics of the temporary organization - specifically tenure, and task - regulate the relationship between work motivation, and organizational commitment, and professional commitment. Relevant propositions are presented.

A systematic review : the effects of orientation programs for cancer patients and their family/carers

Objectives To assess the effects of information interventions which orient patients and their carers/family to a cancer care facility and the services available within the facility. Design Systematic review of randomised controlled trials (RCTs), cluster RCTs and quasi-RCTs. Data sources MEDLINE, CINAHL, PsycINFO, EMBASE and the Cochrane Central Register of Controlled Trials. Methods We included studies evaluating the effect of an orientation intervention, compared with a control group which received usual care, or with trials comparing one orientation intervention with another orientation intervention. Results Four RCTs of 610 participants met the criteria for inclusion. Findings from two RCTs demonstrated significant benefits of the orientation intervention in relation to reduced levels of distress (mean difference (MD): −8.96, 95% confidence interval (95%CI): −11.79 to −6.13), but non-significant benefits in relation to the levels state anxiety levels (MD −9.77) (95%CI: −24.96 to 5.41). There are insufficient data on the other outcomes of interest. Conclusions This review has demonstrated the feasibility and some potential benefits of orientation interventions. There was a low level of evidence to suggest that orientation interventions can reduce distress in patients. However, other outcomes, including patient knowledge recall/satisfaction, remain inconclusive. The majority of trials were subjected to high risk of bias and were likely to be insufficiently powered. Further well conducted and powered RCTs are required to provide evidence for determining the most appropriate intensity, nature, mode and resources for such interventions. Patient and carer-focused outcomes should be included.

Enhancing resilience in indigenous people: The integration of individual, family and community interventions

This paper describes a number of interventions being developed to address the emotional, social and behavioural problems experienced by Aboriginal people in Australia. These are: the We-Al-Li program to help people deal with the impact of transgenerational trauma; and the RAP Indigenous Parenting Program. It is argued that the emotional well being of indigenous people will be enhanced through the integration of interventions targeting the individual, family and community.

Adolescent depression and the family : a paradox

Discusses the role of the family in the development, treatment and prevention of adolescent depression. Studies have demonstrated that between 21–32% of adolescents report mild to severe symptoms of depression. The research points out the need for increased attention to adolescent depression because of its high prevalence, the risk factor for the development of other disorders and suicide, recurrence and tendency to endure into adulthood. Many studies have shown a strong relationship between depressive symptomatology and family factors. Therefore, family interventions should play an important role in the prevention and treatment of adolescent depression. However, there exists a paradox in that the research published to date fails to show that family-intervention programs add to the efficacy of treatments provided to the adolescents. Possible explanations for this paradox are discussed.