Accountability structures and management relationships of internal audit : an Australian study

Purpose – The purpose of this study is to examine the accountability structures and the management relationships of internal audit. In particular, related issues such as the predominant internal audit objectives and the related functions, the extent to which internal audit addresses any financial reporting risks and the manner in which internal auditors in Australia perform their tasks, are identified. The study also looks at the extent of compliance with the Institute of Internal Auditors (IIA) Standards.
Design/methodology/approach – Based on a survey of the chief audit executives in Australia, the study identifies the reporting mechanisms, functions and relationships of internal audit, including the contributions made towards good corporate governance. There is, however, some misalignment between the aspirations of internal auditors and their relationships with management.
Findings – While internal audit objectives have been established with a focus on controls, risks and governance, the study has highlighted the fact that there is a lack of correlation between the tasks performed by internal auditors and the important internal audit objectives, with the exception of internal control and risks. The results also suggest that internal auditors have been providing an internal consulting and advisory role in matters concerning IT systems, strategic risks and financial issues. If internal auditors are to proactively contribute to good corporate governance, they need to define how, and in what way, this can be done. In regard to corporate governance processes, the results of the research indicate that issues surrounding internal control, risk assessment and management processes are regarded as the key factors for internal audit to contribute to good corporate governance.
Originality/value – This study complements and contributes to the existing literature in providing insights into the evolving role of the internal audit function in terms of accountabilities and relationships with management. It also provides a valuable insight into how the internal audit profession can build upon its inherent strengths and address any apparent areas of concern. This will assist both the profession and policy makers alike, in better understanding and improving the role of the internal audit process.

Australia's health 1996 : the fifth biennial report of the Australian Institute of Health and Welfare

The fifth biennial report of the Australian Institute of Health and Welfare. This publication provides comprehensive information and the most recent data available on health and health services in Australia. It also details key sources of health information and statistics in this country, and directions for the future. Australia's Health 1996 is an important reference text and information source for all Australians with an interest in health, in addition to medical and paramedical personnel and students, health workers and those working in or studying health administration, policy, planning and management.

Deliberative educational planning : including educators’ deliberations in educational policy making.

The objective of this chapter is to argue a case for the need to include teachers and professional educators in the policy making and implementation processes of the World Bank's Education Sector Strategy 2020. By drawing on evidence from the Consultation Plan, the chapter investigates how communicative practices about teachers are embedded in the discourse of the plan and how these influence the rationalisation of the policy. In doing so, the chapter will examine the relationships between social actions, systems rationalisation and life world rationalisation. Much like commercial and entrepreneurial organisations focus on the voice of the customer (VOC), that is on satisfying the stakeholders and end users in their processes, in this chapter, the voice of the teacher (VOT) is highlighted. The skills and knowledge of key stakeholders need to be leveraged and engaged in order to ensure that the policy achieves its desired aims. In order to frame this argument, notions of Habermas’ communicative action theory is used to show how policy engages in systems steering. Rather than understanding education strategy and reform as a process of engaging only government and policy makers, this chapter suggests that by engaging the practitioners and listening to the practical discourse around reform, teachers can be leaders of reforms rather than obfuscated agents.

(Un)ethical practices and ethical dilemmas in universities : academic leaders’ perceptions

In this paper we report on the qualitative component of a study that explored middle-level academic leaders’ experiences of (un)ethical practices and ethical dilemmas in their daily work. An electronic survey was distributed to academic leaders from universities across three Australian states. There are three major findings in this study. First, the messy context of universities is providing a fertile ground for ethical dilemmas to flourish. Second, the two main categories of unethical practices identified by participants were academic dishonesty and inappropriate behaviour towards staff and students. Third, the ethical dilemmas that emerged focused on the academic leaders’ strong sense of professional ethics that were in conflict with an ethic of care, supervisors’ directives, and the rules and policies of the organisation.

Pandemic (H1N1) Influenza 2009 and Australian emergency departments : implications for policy, practice and pandemic preparedness

Objective: To describe the reported impact of Pandemic (H1N1) 2009 on EDs, so as to inform future pandemic policy, planning and response management.

Methods: This study comprised an issue and theme analysis of publicly accessible literature, data from jurisdictional health departments, and data obtained from two electronic surveys of ED directors and ED staff. The issues identified formed the basis of policy analysis and evaluation.

Results: Pandemic (H1N1) 2009 had a significant impact on EDs with presentation for patients with ‘influenza-like illness’ up to three times that of the same time in previous years. Staff reported a range of issues, including poor awareness of pandemic plans, patient and family aggression, chaotic information flow to themselves and the public, heightened stress related to increased workloads and lower levels of staffing due to illness, family care duties and redeployment of staff to flu clinics. Staff identified considerable discomfort associated with prolonged times wearing personal protective equipment. Staff believed that the care of non-flu patients was compromised during the pandemic as a result of overwork, distraction from core business and the difficulties associated with accommodating infectious patients in an environment that was not conducive.

Conclusions: This paper describes the breadth of the impact of pandemics on ED operations. It identifies a need to address a range of industrial, management and procedural issues. In particular, there is a need for a single authoritative source of information, the re-engineering of EDs to accommodate infectious patients and organizational changes to enable rapid deployment of alternative sources of care.

The politics of coastal policy, planning and governance in Canada and Australia : business as usual, at a distance, or collaborative?

Canada and Australia are countries with substantial coastal zones which provide significant economic, social and environmental benefits and opportunities. The coastal zones of Canada and Australia also share significant threats such as, pollution, loss of biodiversity, and climate change, while also facing different challenges that are unique to their particular contexts. Effective management of such zones therefore represents a considerable challenge because of the: complexity of biophysical processes; multiple threats faced; uncertainties associated with understandings of such processes and threats, and the multiple jurisdictions and stakeholder viewpoints as to how such environments should be managed. Further, coasts and the sustainability of coastal resources and ecosystems have been argued to represent ‘wicked problems’ such that their governability is called into question. Therefore drawing on recent experiences in coastal policy, planning and governance in Newfoundland, Canada, and Victoria, Australia, this paper assesses the adequacy of current approaches to coastal governance in the two jurisdictions. In doing so we draw on recent policy and governance literature to consider whether coastal policy, planning and governance in Newfoundland and Victoria, reflect a collaborative, neoliberal, or business as usual (ad hoc, top down) approach. Based on such an assessment we consider the prospects for more integrated coastal zone management in each jurisdiction, as well as broader implications for governance and the resilience of coastal systems. It is argued that while both jurisdictions would benefit from a more collaborative approach, the mechanisms for bringing about such an approach would vary and will not come easily in light of institutional and historic barriers.

Exploring the moderating role of growth options on the relation between board characteristics and management earnings forecasts

Manuscript Type
Empirical
Research Question/Issue
This study examines whether director independence, reputation, and financial expertise are related to management earnings forecast (MEF) activity. In particular, we examine whether such a relationship is moderated by firms’ growth options.
Research Findings/Insights
Using Australian archival data for 1,928 firm-years between 1999 and 2006, we find several board characteristics have a significant positive relationship with: (1) the likelihood of firms issuing MEFs; (2) their specificity; (3) their accuracy; and (4) a negative relationship with their bias. For (1), (2), and (3) we show that these relationships are accentuated for firms with high growth options.
Theoretical/Academic Implications
While the theory of voluntary disclosure suggests firms will disclose information that is favorable to them or their managers, well-governed firms issue informative MEFs that potentially reduce information asymmetries in capital markets. We extend the prior literature by showing that such a relation is enhanced in the presence of information asymmetry and moral hazard associated with growth options.
Practitioner/Policy Implications
Our results have strategic implications for nomination committees by showing that independent directors and those with strong reputations and financial expertise enhance the governance of high growth firms. We also inform the regulatory debate by showing that good corporate governance enhancing disclosure quality is context-specific – it is not a case of “one size fits all”.

Market failure, policy failure and other distortions in chronic disease markets

Background: The increasing prevalence of chronic disease represents a significant burden on most health systems. This paper explores the market failures and policy failures that exist in the management of chronic diseases.
Discussion: There are many sources of market failure in health care that undermine the efficiency of chronic disease management. These include incomplete information as well as information asymmetry between providers and consumers, the effect of externalities on consumer behaviour, and the divergence between social and private time preference rates. This has seen government and policy interventions to address both market failures and distributional issues resulting from the inability of private markets to reach an efficient and equitable distribution of resources. However, these have introduced a series of policy failures such as distorted re-imbursement arrangements across modalities and delivery settings.
Summary: The paper concludes that market failure resulting from a preference of individuals for 'immediate gratification' in the form of health care and disease management, rather than preventative services, where the benefits are delayed, has a major impact on achieving an efficient allocation of resources in markets for the management of chronic diseases. This distortion is compounded by government health policy that tends to favour medical and pharmaceutical interventions further contributing to distortions in the allocation of resources and inefficiencies in the management of chronic disease.

Examining sports coaching philosophy: implications for policy, pedagogy and practice

This thesis showed that philosophy in coaching lacks the theoretical foundations of other helping professions, with a lack of guidance by formal coach education programs resulting in coaches adopting their own “sport philosophy”, which enabled coaches to operationalize it in ways that assisted their practice (observed through consistent coach behaviour).

Neoliberal policy agendas and the problem of inequality in higher education: the Ethiopian case

Under the influence of the external policy pressure of donors such as the World Bank, higher education in Ethiopia has witnessed a series of institutional and system-wide reforms. This article reviews selected policy documents to show key neo-liberal policy agendas endorsed in the reforms and explicate how they have affected social equity in the subsystem. The analysis shows that higher education reforms in Ethiopia, primarily framed by concerns of economic efficiency, have constrained social equity in two important ways. First, at a discursive level, the problem of inequality is represented as a lack of access and a disadvantage in the human capital formation of the nation. Second, the drive for greater efficiency and reduced costs in the educational provision embedded in the reforms is inconsistent with the need for the financial and political commitments required to benefit marginalised members of the society through relevant equity instruments. If the equity policy provisions should be instrumental in ensuring participation, retention and successful completion, and thereby supporting the social mobility of disadvantaged groups, they need to draw on a broad social justice perspective.

Leadership and management in the early years

This book has been written for all leaders and aspiring leaders with responsibility for improving the quality of early years settings. It brings together current research and effective practice to provide you with the knowledge, understanding and skills you need to motivate and get the best from your team, identify and develop your personal leadership style and clarify your vision for quality.

Malnutrition: significance, prevalence and management of the hospitalised surgery patient

Malnutrition is prevalent and poorly diagnosed in hospitalised patients, with high rates of malnutrition seen in surgical patients. The administration of a specialised immuno-nutrition supplement is beneficial for malnourished patients undergoing gastrointestinal surgery, and a multidisciplinary team approach improves nutritional care for patients.

Effective coordination and management of emerging infectious diseases in wildlife populations

A transdisciplinary, One Health approach is proposed for the coordination of wildlife health diagnostics, research, and policy development. In some countries, considerable effort has been made to establish specific activities including surveillance and integration of wildlife health within diagnostic and research laboratories. We suggest that some of these activities can be improved and many countries still require national structures to deal with wildlife disease investigation and management. We also suggest that scientists in this field should actively engage with national and international organizations and conferences to influence the development of policy, diagnostics, research, and management of emerging wildlife diseases.

Science and policy

Global governments have come to recognise and acknowledge that an integrated approach to coastal and marine policy and management in order to govern human actvity is necessary to maintain biodiverse marine ecosystems. This approach to policy and management requires integration rather than simply coordinating policy, planning and management across the coastal and marine interface (Wescott 2012). With just over a third of the global pupulation living along the coastal zone (Millenium Ecosystem Assessment [MA] 2005), it is necessary to consider how natural and political boundaries, economic, social and environmental seascapes integrate concurrently for coastal and marine policy planning and implementation. This is because human activities take place on a continuous gradient across interconnecting catchmenrt, coastal and marine ecosystems, where resource use as diverse as agriculture in coastal marshland and offshore non-renewable energy extraction have to be considered (MA 2003). 

MySchool:whose school? an Australian investigation of the mediatization of educational policy

In investigating how three Australian newspapers and six school principals interacted with a significant policy initiative, namely the MySchool website, this research argues against homogenous views of both print-media and mediatization. It further argues that while press reporting on education policy is often an opportunity for newspapers to present newspaper-specific views of what policy ought to be, mediatization is not a one-way process. Rather, it is a dynamic one, defined and shaped by struggle and contestation, through which the press may also be subject to change. The research further suggests that strong school leaders play a crucial role in enabling schools to resist mediatized efforts to alter their practice and autonomy.