Volunteering and recent governance reforms

The regulatory reforms touching volunteer governs over the last 25 years are identified and analysed. BOth direct reforms such as the Australian Charities and Not-for-profits Commission's (ACNC) governance standards and society--wide indirect reforms to workplace health and safety, civil liability and deemed liability provisions are discussed in this chapter.

Power and paradigms : the Dutch response to pressures for shareholder value

In recent years, research aimed at identifying and relating the antecedents and consequences of diffusing organizational practices/ideas has turned its attention to debating the international adoption and implementation of the Anglo-American model of corporate governance, i.e., a shareholder-value-orientation (SVO). While financial economists characterize the adoption of an SVO as necessary and performance-enhancing, behavioral scientists have disputed such claims, invoking institutional contingencies in the appropriateness of an SVO. Our study seeks to provide some resolution to the debate by developing an overarching socio-political perspective that links the antecedents and consequences of the adoption of the contested practice of SVO. We test our framework using extensive longitudinal data from 1992-2006 from the largest listed corporations in the Netherlands, and we find a negative relationship between SVO adoption and subsequent firm performance, although this effect is attenuated when accompanied by greater SVO-alignment among major owners and a firm’s visible commitment to an SVO. This study extends prior research on the diffusion of contested organizational practices that has taken a socio-political perspective by offering an original contingency perspective that addresses how and why the misaligned preferences of corporate owners will affect (i) a company’s inclination to espouse an SVO, and (ii) the performance consequences of such misalignment.This study suggests when board members are considering the adoption of new ideas/practices (e.g., SVO), they should consider the contextual fitness of the idea/practice with the firm’s owners and their interests.

Why have a governing body?

In this chapter we aim to provide a 'pracademic' view on the reasons why we have boards and why they undertake certain activities. Our approach is based primarily on academic research, hopefully tempered with a real-world understanding of governance issues. We also rely on insights we have gleaned from our own research that primarily relies on observing boards in action.

Data as an asset : what the upstream oil & gas industry can learn about ‘big data’ from companies like Facebook

The upstream oil & gas industry has been contending with massive data sets and monolithic files for many years, but “Big Data”—that is, the ability to apply more sophisticated types of analytical tools to information in a way that extracts new insights or creates new forms of value—is a relatively new concept that has the potential to significantly re-shape the industry. Despite the impressive amount of value that is being realized by Big Data technologies in other parts of the marketplace, however, much of the data collected within the oil & gas sector tends to be discarded, ignored, or analyzed in a very cursory way. This paper examines existing data management practices in the upstream oil & gas industry, and compares them to practices and philosophies that have emerged in organizations that are leading the Big Data revolution. The comparison shows that, in companies that are leading the Big Data revolution, data is regarded as a valuable asset. The presented evidence also shows, however, that this is usually not true within the oil & gas industry insofar as data is frequently regarded there as descriptive information about a physical asset rather than something that is valuable in and of itself. The paper then discusses how upstream oil & gas companies could potentially extract more value from data, and concludes with a series of specific technical and management-related recommendations to this end.

Superstars and disloyal football fans : factors influencing attraction to competition

Purpose – The purpose of this paper is to examine the effect of superstars (and other factors) on football fans’ attraction to competition (i.e. disloyal behavior). Design/methodology/approach – A proprietary data set including archival data on professional German football players and clubs as well as survey data of more than 900 football fans is used. The hypotheses are tested with two-sample mean-comparison t-tests and multivariate probit models. Findings – This study provides evidence that superstars both attract new fans and contribute to the retention of existing fans. While the presence of superstars, team loyalty and team identification prevent football fans from being attracted to competition, the team's recent performance seems to have no effect. Fans who select their favorite player from a competing team rather choose superstars, young players, players who are known for exemplary behavior and defenders. Originality/value – This paper contributes to existing research by expanding the list of antecedents of disloyalty and by being the first to employ independent, quantitative data for the assessment of superstar characteristics in the context of team loyalty.

Suggestions for the next wave of BPM research : strengthening the theoretical core and exploring the protective belt

In this essay, I present a reflective and generative analysis of Business Process Management research, in which I analyze process management and the surrounding research program from the viewpoint of a theoretical paradigm embracing analytical, empirical, explanatory and design elements. I argue that this view not only reconciles different perceptions of BPM and different research streams, but that it also informs ways in which the BPM research program could develop into a much richer, more inclusive and overall more significant body of work than it has to date. I define three perspectives on a BPM research agenda, give several examples of exciting existing research, and offer key opportunities for further research that can (a) strengthen the core of BPM, (b) generate novel theory from BPM in relevant and topical big issue domains, and (c) explore more rigorously and comprehensively the protective belt of BPM assumptions that much of the present research abides by. The essay ends with some recommendations for continuing the debate about what constitutes BPM and some suggestions for how future research in this area might be carried out.

Globalisation and national curriculum reform in Australia : the push for Asia literacy

This chapter explores the policy context for the push for a national curriculum and the inclusion of Asia literacy for schooling in Australia in the light of current links between globalisation, education and policy analysis and the notion of the learning/knowledge society of the twenty-first century. It is anticipated that discussion of the Australian context will be insightful for those other nations concerned with positioning Asia in school curricula, including for example, New Zealand, Canada, USA and UK. In doing so, the chapter considers the challenges to the implementation of Asia literacy in Australia with specific reference to current and future teachers for, as with many nations, the teaching profession in Australia is on the cusp of generational change as large numbers of teachers aged in their mid to late fifties embark on retirement (Teaching Australia, 2007). A major challenge in addressing these demographic shifts in Australia, lies with meeting the demand for replacement teachers and preparing future teachers (Skilbeck, & Connell, 2004; McKenzie, 2012) with Asia-related knowledge.

Financial Reserves : A Necessary Condition for Not-for-Profit Sustainability?

Should not-for-profit (NFP) organisations hold reserves to hedge uncertainty and protect mission delivery? This chapter outlines the nature and contxt of NFP reserves. many would accept that actors within NFP organisations have a broad accountability to ensure sustinability where an appropriate mission exists, and that sustinability is assisted or ensured through the purposeful accumulation of reserves. This chapter examins current relevant literature on reserves, reviews various approaches to reserves accumulation across jurisdictions and reports what is known about practice. We highlight the tension faced by NFP organisations, balancing mission spending against the need to hedge uncertainty. We investigate the role of reserves, and how an appropriate level is determined to ensure a NFP board's accountability for organisational sustinability. This issue is particularly significant in the period following the global financial crisis, and while practitioner interest is evident, there has been little academic attention paid to the topic of NFP reserves, and 'very few [articles] have even forcused on related topics' (Calabrese, 2011, p. 282).

Nonprofit Service Delivery for Government : Accountability Relationships and Mechanisms

When government purchases social services under contract from a nonprofit organisation, a clear accountability relationship is created. The NPO must give an account for the use of the funds and achievement of outcomes to the funder. This paper explores how accountability is enacted in two different types of funding relationships in Queensland. Support is found for the argument that different relationships have different approaches to accountability.

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);

What Costs Accountability? Financial Accountability, Mission and Fundraising in Nonprofits

Although greater calls for accountability have been articulated by academics, policy makers and donors in the recent years, a stream of thought has been questioning where the giving of an account should stop. In conveying the limits to the giving of an account (Messner, 2009) and associated transparency (Roberts, 2009), critical accounting scholars have also pointed to as yet unresolved contradictions intrinsic to accountability (McKernan, 2012), especially when it comes to be operationalised (Joannides, 2012). The impact of accountability's discharging on nonprofits' strategy or operations has to date been underexplored (Dhanni & Connelly, 2012; Tucker & Parker, 2013). Accordingly, this chapter seeks to contribute to this body of literature on the consequences of accountability on fundraising strategies in nonprofits, questioning whether accountability practice may hamper the effectiveness of the nonprofit sector by restraining the fundraising profession. Our chapter seeks to fill a dual theoretical gap. Firstly, only a number of publications have investigated the interplay between accountability and the making of organisational strategy (Parker, 2002, 2003b, 2011, 2012, 2013; Tucker & Parker, 2013). Therefore, we seek to fill a theoretical gap as to the impact of accountability on the conduct of straegic operations. By questioning whether accountability hampers fundraising strategy in non-profits we are also contributing to the literature balancing accountability and the mission. In this literature, it appears that money and the mission are often conflictual, financial managers being often seen by mission advocates as guardians shielding organisational resources (Chiapello, 1993, 1998; Lightbody, 2000, 2003). Another approach shows that making nonprofits accountable to capital and multiple stakeholders (donors, public authorities) leaders to changes in organisational culture (O'Dwyer & Unerman, 2007; Unerman & Bennett, 2004; Underman & O'Dwyer, 2006a, 2006b, 2008). By examining a small number of cases we show how accountability practices result in fundraising adapting and adjusting under such external pressures and constraints. We also show accountability systems may have a direct impact on the conduct of strategic operations, which might hamper mission conduct.

Expertise in the illustrative context of BPM

As Business Process Management (BPM) is evolving and organisations are becoming more process oriented, the need for Expertise in BPM amongst practitioners has increased. Proactively managing Expertise in BPM is essential to unlock the potential of BPM as a management paradigm and competitive advantage. Whilst great attention is being paid by the BPM community to the technological aspects of BPM, relatively little research or work has been done concerning the expertise aspect of BPM. There is a substantial body of knowledge on expertise itself, however there is no common framework in existence at the time of writing, describing the fundamental attributes characterising Expertise in the illustrative context of BPM. There are direct implications of the understanding and characterisation of Expertise in the context of BPM as a key strategic component and success factor of BPM itself, as well as for those involved in BPM. Expertise in the context of BPM needs to be characterised to understand it, and be able to proactively manage it. Given the relative infancy of research into Expertise in the context of BPM, an exploration of the relevance and importance of Expertise in the context of BPM was considered essential, to ensure the study itself was of value to the BPM field. The aims of this research are firstly to address the two research questions 'why is expertise important and relevant in the context of BPM?', and 'how can Expertise in the context of BPM be characterised?', and secondly, the development of a comprehensive and validated A-priori model characterising Expertise in the illustrative context of BPM. The study is theory-guided. It has been undertaken via an extensive literature review across relevant literature domains, and a revelatory case study utilising several methods: informal discussions, an open-ended survey, and participant observation. An a-priori model was then developed which comprised of several Constructs and Sub-constructs, and several overall aspects of Expertise in BPM. This was followed by the conduct of interviews in the validation phase of the revelatory case study. The primary contributions of this study are to the fields of expertise, BPM and research. Contributions to the field of expertise include a comprehensive review of expertise literature in general and synthesised critique on expertise research, characterisation of expertise in an illustrative context as a system, and a comprehensive narrative of the dynamics and interrelationships of the core attributes characterising expertise. Contributions to the field of BPM include firstly, the establishment of the importance of understanding Expertise in the context of BPM, including a comprehensive overview of the role the relevance and importance of Expertise in the context of BPM, through explanation of the effect of Expertise in BPM. Secondly, a model characterising Expertise in the context of BPM, which can be used by BPM practitioners to clearly articulate and illuminate the state of Expertise in BPM in organisations. Contributions to the field of research include an extended view of Systems Theory developed, reflecting the importance of the system context in systems thinking, and a narrative on ontological innovation through the positioning of ontology as a meta-model of Expertise in the context of BPM.

Laugh Lines : Exploring Humour in Children's Literature

Humour takes many shapes and forms. It can be as sharp as a surgeon's knife or as gentle as a touch of silk. It can convey uncomfortable truths, point up life's absurdities, challenge the imagination, take us by surprise, release us from fears and anxieties. And while it's true that we don't all agree about what's funny, it's also true that everyone of us finds pleasure in some form of humorous literature.

Opportunities and challenges in engaging citizens in the co-production of infrastructure-based public services in Australia

Research and practice have observed a shift towards service-oriented approaches that depend on input from citizens as co-producers of services. Yet in the delivery of public infrastructure the focus is still on managing assets rather than services. Using a Policy Delphi approach, we found that although experts advocate service-centric approaches guidelines and policies lack a service-centric perspective. Findings revealed a range of impediments to effective stakeholder involvement. The paper contributes to co-production and new public governance literature and offers directions for public infrastructure decision-makers to support and reconnect disengaged government–citizen relations, and determine ways of understanding optimal service outcomes.