A survey of management accounting practices in South Africa

This paper reports on a survey of management accounting practices in 52 South African firms. The survey was conducted in 2001 between January and April. The changes that have taken place in the field of management accounting and the factors that may have prompted management accounting change are also documented. Our findings indicate an increased use of most of the management accounting practices advocated in management accounting literature, in the sampled firms. Modern management accounting techniques such as activity based costing and balanced scorecard type performance measures are used together with the traditional management techniques such as budgeting and standard costing. Further, our survey revealed a significant change occurring in management accounting practices in South Africa in recent years. Such a change is mainly attributed to the opening up of the South African economy in the early 1990s.

Job stress in the law enforcement sector: comparing the linear, non-linear and interaction effects of working conditions

This study addresses a gap in much of the research involving stress among high-risk occupations by investigating the effects of linear, non-linear and interaction models in a law enforcement organization that has undertaken a series of efficiency-driven organizational reforms. The results of a survey involving 2085 police officers indicated that the demand-control-support model provided good utility in predicting an officer's satisfaction, commitment and well-being. In particular, social support and job control were closely associated with all three outcome variables. Although the demand × control/support interactions were not identified in the data, there was some support for the curvilinear effects of job demands. The results have implications for the organizational conditions that need to be addressed in contemporary policing environments where new public management strategies have had widespread affects on the social and organizational context in which policing takes place.

Identifying the predictors of employee health and satisfaction in an NPM environment : testing a comprehensive and non-linear demand-control-support model

The Demand-Control-Support (DCS) model is investigated in the context of police officers working within an organization that has relatively widespread uptake of New Public Management (NPM) practices. A survey of 479 police officers from two geographic regions was undertaken and the results indicate that the DCS offers a simple, yet powerful, framework for identifying the conditions to be managed in an NPM-oriented environment. Job control and work-based support predict all four target variables, strengthening the view that decision-making latitude and support from supervisors and colleagues represent critical resources for promoting the well-being, satisfaction and commitment of public sector employees.

Doing justice' : stories of everyday life in disadvantaged schools and neighbourhoods

I worked as a school administrator in 'disadvantaged schools' for many years. In this study I asked colleagues from sixteen schools in the northern and western suburbs of Adelaide to co - theorise about changes in their neighbourhood, school populations and programs, now that their schools are no longer recognised by policy as 'disadvantaged1. I explore the use of narrative method and arts based approaches by constructing a 'literary' research text that uses conventional sociological forms together with images, poetry and personal stories. I use anthropological and geographical theoretical constructs to look at the changing material, economic, cultural and social landscapes and the mosaic of inequalities in the city of Adelaide. I suggest that this is not a simple binary polarisation, although large numbers of people are similarly positioned by de-industrialisation and the diminishing social wage. After examining the literature on poverty in Australia, I am eventually prepared to call this space class, understanding that this is a sociological metaphor. Through a theorisation of each school as a 'place' within a specific neighbourhood, I look at the similarities and differences across sites. I suggest that 'disadvantaged schools' are similarly positioned as sites for the mediation of social inequalities, and that this can be readily seen in the time consuming 'housework' of discipline and welfare. I indicate how each school is differently able to 'do more with less', because of their unique neighbourhood and its narratives, knowledges, histories, teleologies and people. I show that the common coercive regimes of market devolution, new public management and the 'distributive curriculum' frame the work of teachers, students and administrators in ways that are not conducive to 'doing justice', despite the policy rhetoric of equity and community. I provide evidence that the neoliberal imaginary of context free schooling enshrined in effective schools literatures is Utopian and irrational. I argue that the capacity of the school to 'generate context' is always paradoxically dependent on 'context derived'. I discuss the notion of 'doing justice' and the benefits of 'disadvantaged schools' having a local set of principles that guide their decisions and actions and provide evidence that the school administrator's understandings of 'doing justice' are important. I also suggest that, despite being increasingly isolated and hindered by policy directions, the majority of the sixteen schools continue to work for and with principles of justice and equity, drawing on a range of emotional and intellectual resources and deep, longstanding commitments. I conclude by speculating on the kinds of policy and research agendas that might take account of both the commonalities and differences amongst 'disadvantaged schools', and what might be included in a comprehensive and systematic approach to 'doing justice'.

Opportunity lost? Victorian Labor's enactment of community development 1999-2006

The idea of community development has been evoked by Australian governments over many decades. The expressions of community have differed widely, often as a result of politics rather than informed policy. In 1999, after seven years of radical neo-liberal restructuring in Victoria, the Bracks government found itself unexpectedly elected to power. They faced new challenges such as a diminished public sector, growing social inequality and climate change. The first two terms of Victorian Labor were a seminal period in terms of the role they would invoke for ‘community’. Did grass roots participation take a central place, or did rhetoric rule over substance? The evidence points to a government maintaining a neo-liberal trajectory, and thereby losing an opportunity to enable an active citizenry.

The my school website in Australia

 The My School website in Australia offers moderately nuanced comparisons between any school and sixty other socio-educationally similar schools. Detrimental effects on poor-performing schools are small because it is forbidden to use these comparisons to construct league tables. More generally, however, the website promotes practices of auditing employees. As such it undermines teachers’ sense of integrity and any sense that they are professionals who society respects enough to entrust with an important task. It is not surprising that very few teachers use it, and it would seem not many parents use it either. A left-of-centre government established the website despite opposition by the teacher unions but with the support of News Corporation. New Public Management and an accompanying great increase in auditing offer a deeper explanation for why the website was established. Public servants and political leaders of both the left and the right support the transparency about school performance so My School is likely to continue. An alliance between teacher unions, parents and community groups might see education policy switch tracks from the present market orientation to a welfare orientation.

A model to select processes for IT service management improvement

IT organisations are continually seeking improvements in managing IT service management processes. The selection of relevant processes to improve is one of the most crucial initial decisions to make in service improvement projects. In this paper, we focus on developing a process selection decision model using service perception factors from the Service Quality (SERV-QUAL) model and business drivers from the Balanced Scorecard perspectives along with the main objective of service improvement as improvement driver. We use a Design Science Research method to develop the model and then a prototype from our proposed model. We establish an evaluation protocol to determine the effectiveness of the prototype which will be demonstrated in a case organisation. The main contribution of the paper is to provide evidence-based decision support for IT service providers to select the most relevant service processes to improve.

Performance evaluation of e-government services using balance scorecard : an empirical study in Jordan

Purpose - the purpose of this paper is to emphasise on a balance between quantitative and qualitative measures, and examine the use of Balanced Scorecard to evaluate and estimate the performance of information and communication technologies (ICT) in delivering valuable e-government services through the internet. Design/methodology/approach - This study tests the hypotheses of e-government effectiveness using Balanced Scorecard technique by incorporating qualitative measures within a quantitative research methodology with data collected by means of a survey questionnaire. The survey sample of 383 stakeholders includes common customers, employees of e-government, and employees from the IT sector. The survey data were analysed to test the hypothesis in measuring e-government effectiveness from Balanced Scorecard's four dimensions: customer perspective, financial perspective, internal business process perspective, and innovation and learning perspective. Findings - The results show that the Balanced Scorecard factors fit very well with monitoring and measuring the performance of e-government in Jordan, and also in evaluating their success in IT project investments. Originality/value - This study attempts to address this gap in the literature and would benefit future studies in applying Balanced Scorecard for performance evaluation of various IT projects that are gaining huge investments from governments and organisations .

Part-time research students: are they producing knowledge where it counts?

Over the past twenty years, in Australia and overseas, there has been a steady growth in the numbers of part-time research students. It is possible to view this as substantially a product of "creeping credentialism" following from the previous growth in part-time coursework Masters degrees. However, research degrees are a different kind of credential and program to coursework degrees. They are not only about research training-- in the sense of teaching people how to conceptualise, plan, undertake, analyse and communicate research--but they are also "tested" by the candidate's production of some new and significant knowledge (especially in doctorates). Therefore, unlike coursework degrees, some new public "good" is created and added to the "stock of knowledge". Common criticisms of the "traditional" PhD research degree, in Australia and overseas, are that it is (now) too narrow and specialised for either the graduate or their research findings to be of utility beyond their specialism, the graduates are limited in their communication and workplace skills, and their employment opportunities are relatively weak, especially given the high costs of their research degrees. However, the rise of part-time candidature and of professional doctorates--commonly involving research in workplaces or professions-- suggests that, if this criticism is valid, it would be unlikely to be valid for part-time PhDs and professional doctorates. This article analyses these criticisms in relation to the ways in which part-time research students are positioned within the knowledge economy. It makes an argument for a greater understanding and analysis of the impact and benefits of part-time doctoral students to the knowledge economy and the public good.

Politicised pagodas and veiled resistance : contested urban space in Burma.

The urban landscapes of Yangon and Mandalay in Burma (Myanmar) exhibit a rich cultural layering and complex blending of urban forms and architectural styles. But while both cities today are shaped by contemporary economic and political realities, they also clearly reflect
their historical origins—Yangon as the British colonial capital and Mandalay as the last seat of the monarchy. Burma’s ancient religious monuments, monarchical and colonial heritage on the one hand, and new religious edifices, international standard hotels, commercial enterprises, new public buildings and satellite towns on the other hand, represent the two poles of the dialectic of tradition and modernity. The landscapes, as symbolic representations, have been appropriated by
the authoritarian military regime, the State Peace and Development Council (SPDC) for nation building purposes. But the urban landscapes are also contested and appropriated in symbolic ways and invested with meanings as sites of resistance and struggle by those in opposition, and
are thus contested sites where the power relations of domination and resistance intersect. The paper illustrates these themes with examples drawn from Yangon and Mandalay.

Understanding health : a determinants approach

This work introduces students to the variety of approaches to old and new public health, by placing them in the broader context of conditions and structures in society. Practical in its approach, this introductory text features a wide range of examples and case studies.

Breaks in sedentary time

OBJECTIVE--Total sedentary (absence of whole-body movement) time is associated with obesity, abnormal glucose metabolism, and the metabolic syndrome. In addition to the effects of total sedentary time, the manner in which it is accumulated may also be important. We examined the association of breaks in objectively measured sedentary time with biological markers of metabolic risk.

RESEARCH DESIGN AND METHODS--Participants (n = 168, mean age 53.4 years) for this cross-sectional study were recruited from the 2004-2005 Australian Diabetes, Obesity and Lifestyle study. Sedentary time was measured by an accelerometer (counts/[minute^-1] < 100) worn during waking hours for seven consecutive days. Each interruption in sedentary time (counts/min [greater than or equal to] 100) was considered a break. Fasting plasma glucose, 2-h plasma glucose, serum triglycerides, HDL cholesterol, weight, height, waist circumference, and resting blood pressure were measured. MatLab was used to derive the breaks variable; SPSS was used for the statistical analysis.

RESULTS--Independent of total sedentary time and moderate-to-vigorous intensity activity time, increased breaks in sedentary time were beneficially associated with waist circumference (standardized ß = -0.16, 95% CI -0.31 to -0.02, P = 0.026), BMI (ß = -0.19, -0.35 to -0.02, P = 0.026), triglycerides (ß = -0.18, -0.34 to -0.02, P = 0.029), and 2-h plasma glucose (ß = -0.18, -0.34 to -0.02, P = 0.025).

CONCLUSIONS--This study provides evidence of the importance of avoiding prolonged uninterrupted periods of sedentary (primarily sitting) time. These findings suggest new public health recommendations regarding breaking up sedentary time that are complementary to those for physical activity.

New product development process in the Australian grocery market

Examines current literature on new product development, addresses key issues in the Australian grocery market, evaluates existing processes, identifies success factors and provides the Australian grocery organisations with the optimum new product development model.

Risk-based trust management for e-commerce

Electronic commerce (e-commerce) offers enormous opportunities for online trading while at the same time presenting potential risks. Although various mechanisms have been developed to elevate trust in e-commerce, research shows that shoppers continue to be skeptical about buying online and lack of trust is often cited as the main reason for it. Thus, enhancing success in e-commerce requires eliminating or reducing the risks. In this chapter, we present a multi-attribute trust management model that incorporates trust, transaction costs and product warranties. The new trust management system enables potential buyers to determine the risk level of a product before committing to proceed with the transaction. This is useful to online buyers as it allows them to be aware of the risk level and subsequently take the appropriate actions to minimize potential risks before engaging in risky businesses. Results of various simulation experiments show that the proposed multi-attribute trust management system can be highly effective in identifying risky transaction in electronic market places.

Risk and trust management for online distributed system

This thesis investigated the problem of strategic manipulation of feedback attacks and proposed an approach that makes trust management systems sufficiently robust against feedback manipulation attacks. The new trust management system enables potential service consumers to determine the risk level of a service before committing to proceed with the transaction.