Interpreting the public interest : A survey of professional accountants

The accounting profession, like all professions, has a commitment to advance the interests of the general community, as well as those they are contractually bound to serve. Providing services altruistically, at times without compensation, is a salient feature of the public interest ideal. A review of the literature indicates that the profession has abandoned its public interest role so that serving self-interest now appears to have primacy ( Bédard 2001 ; Canning and O'Dwyer 2001 ; Parker 1994 ; Saravanamuthu 2004 ). The aim of this paper is to examine members' interpretation of the public interest ideal and to elicit their perceptions on issues arising from the literature. The results of a survey to members of CPA Australia indicate that members can iterate the formal definition of the public interest, but their application of the public interest in conflict of interest situations is inconsistent with this definition.

The information content of directors' trades: empirical analysis of the Australian market

We examine the trading activities of directors in shares of their own companies on the Australian Stock Exchange during the July-December 2005 period. We find that directors of small companies in particular earn abnormal return after both their 'Purchase' and as well as their 'Sale' trade. Directors of these companies have an uncanny ability to time the market by trading when mispricing is greatest, and are able to predict the future performance of their firms in short run. For directors of medium and large companies, we find evidence that 'Sale' trades are the ones which work as loss avoiders. Outsiders recognise to some extent that directors' trades are informative, however they are slow to incorporate the new information into prices, refuting much of the market efficiency literature.

A green profession? A global survey of RICS members and their engagement with the sustainability agenda

Purpose – This study seeks to provide a review of the background and context to the engagement of RICS members with the sustainability agenda, and to examine the extent to which the surveying profession uses relevant information, tools and techniques to achieve the key objectives of sustainable development (or sustainability).

Design/methodology/approach – The paper analyses results from a major international online survey of 4,600 RICS respondent members, supported by 31 structured telephone interviews.

Findings – The results suggest that, although sustainability is highly relevant to RICS members' work, a lack of knowledge and expertise is making it more difficult for sustainability tools and other information to be used effectively.

Research limitations/implications – The survey is based on a substantial number of responses which are broadly representative of the global RICS population. A key implication is that “laggard” faculties include the disciplines of commercial property and valuation.

Practical implications – The research suggests that key stakeholders must work together to provide better information, guidance and education and training to “hardwire” the sustainability agenda across RICS faculties.

Originality/value – This is the first truly global survey of its kind and focuses particularly on those faculties that play a major role in property investment and finance (i.e. valuation and commercial property), comparing their position with that of other faculties in an international context.

Measurement for improvement: a survey of current practice in Australian public hospitals

Objective:
To identify patient safety measurement tools in use in Australian public hospitals and to determine barriers to their use.

Design:
Structured survey, conducted between 4 March and 19 May 2005, designed to identify tools, and to assess current use of, levels of satisfaction with, and barriers to use of tools for measuring the domains and subdomains of: organisational capacity to provide safe health care; patient safety incidents; and clinical performance.

Participants and setting:
Hospital executives, managers and clinicians from a nationwide random sample of Australian public hospitals stratified by state and hospital peer grouping.

Main outcome measures:
Tools used by hospitals within the three domains and their subdomains; patient safety tools and processes identified by individuals at these hospitals; satisfaction with the tools; and barriers to their use.

Results:
Eighty-two of 167 invited hospitals (49%) responded. The survey ascertained a comprehensive list of patient safety measurement tools that are in current use for measuring all patient safety domains. Overall, there was a focus on use of processes rather than quantitative measurement tools. Approximately half the 182 individual respondents from participating hospitals reported satisfaction with existing tools. The main reported barriers were lack of integrated supportive systems, resource constraints and inadequate access to robust measurement tools validated in the Australian context. Measurement of organisational capacity was reported by 50 (61%), of patient safety incidents by 81 (99%) and of clinical performance by 81 (99%).

Conclusion:
Australian public hospitals are measuring the safety of their health care, with some variation in measurement of patient safety domains and their subdomains. Improved access to robust tools may support future standardisation of measurement for improvement.

Analysis of satisfaction at Gallipoli on ANZAC day, 2007 : results of a survey of event participants

This paper explores the critical success factors of special events, in this case the Anzac Day commemorations at Gallipoli, Turkey. This event has become increasingly popular in recent years with crowd numbers growing to around 20,000 people traveling to attend the 2005 Dawn Service at historic Anzac Cove on Anzac day. The aim of this research is to investigate the success factors associated with Anzac Day commemorations at Gallipoli and to assess how these influence visitor satisfaction. Data was collected from 331 attendees of Anzac Day commemorations at Gallipoli while they were in transit from Gallipoli to Istanbul on 25 April 2007. The analysis of this data was undertaken using exploratory and confirmatory factor analysis as a basis to the development of a model of satisfaction using structural equation modeling. In this case constructs relating to amenities, transport, ceremonies and recommending behavior were found to be significant predictors of event satisfaction. These issues during the event were found to be of equal importance for both genders and all age groups.

Testing some myths about I.T. outsourcing : a survey of Australia's top 1000 firms

This study examines the extent to which surveyed outcomes of IT outsourcing supported several commonly-argued propositions. Following confirmatOl), factor analysis, eight measures of success were used: access to skilled staff, technology benefits, economies of scale, cost reductions, strategic benefits, technical service quality, capacity to concentrate on core business, and overall satisfaction/value. The analysis produced some surprising findings. Some widely-promoted benefits of outsourcing were reported by most respondents, but other benefits that have been similarly promoted (such as cost savings) were reported by only a minority of respondents. There were no differences in success outcomes between medium-sized «500 employees), large (500 to 1000 employees), and very large (1000+ employees) organizations. There were some minor differences between government agencies and finns from the private sector, but no differences for key outcomes. Contrary to findings from case study research, "selective" outsourcing was no more successful than "total" outsourcing, although "total" outsourcing was uncommon. On the basis of these results, decision makers are urged to be cautious when planning to outsource IT services, and to be critical of claims that they will make substantial savings from outsourcing, or that outsourcing will automatically allow them to refocus more on their core business.

An examination of taxpayers' attitutes towards the Australian Tax System : findings from a survey of tax scheme investors

In recent years, the number of taxpayers involved in aggressive tax planning has more than doubled, posing a serious threat to the integrity of Australia's tax system. To deal with the problem, the Australian Taxation Office (ATO) implemented a number of initiatives aimed at combating aggressive tax planning. Part of the ATO's crackdown involved issuing amended assessments to the 42,000 Australians who invested in mass marketed tax schemes. The majority of investors, however, resisted the ATO's attempts to recover scheme related tax debts. This paper discusses the findings of an empirical study that shows that the resistance was due partly to the manner in which the ATO dealt with the schemes issue. Using survey data collected from 2301 tax scheme investors, and 2040 taxpayers from the general population, it will be shown that those who invested in tax schemes are more disillusioned with the tax system, are more hostile and resistant toward the ATO, and are more likely to resent paying tax as a result.

The development of corporate real estate practices in India : a survey of CRE professionals

Business process outsourcing (BPO) is transforming Western companies? corporate real estate (CRE) requirements. When business processes move to a developing country there are consequences for that country?s CRE practice. This paper considers the effects of western BPO on Indian CRE. Qualitative and quantitative analysis was used to analyze data from a survey of professionals operating in Indian CRE. Location issues, quality of workspace, and the availability of human resources were identified as important in establishing BPO activities in India. Suburban, and campus or built-to-suit facilities, were increasingly preferred locations and styles of workplace that were transforming Indian CRE practice. Also, the effect of western BPO was impacting on the types of CRE services being offered. With the continuing growth in BPO to ?secondary cities? the transformational effects on local CRE practice are likely to spread and further transform CRE practice in India.

Bibliographic survey of folklore in Australia 1790-1990

The study of folklore within Australia to date has been consistently hampered by the lack of any systematic and comprehensive subject bibliography available to researchers interested in the area. The present work provides a conceptual framework for folklore generally, and Australian folklore, specifically. The framework utilises contemporary scholarship and government policy formulations in the subject area. Based upon that framework, a comprehensive bibliographic listing of all folklore material published within Australia between the years 1790 and 1990 is provided comprising 1661 works. An account of the bibliographic problems pertinent to the subject area is provided together with an explanation of the causes of those problems. An historical summary and interpretation of the bibliography is presented in conjunction with an appraisal of the state of folklore research in Australia at the present time.

Bridging the divide: a survey of nurses' opinions regarding barriers to, and facilitators of, research utilization in the practice setting

Background. Many researchers have explored the barriers to research uptake in order to overcome them and identify strategies to facilitate research utilization. However, the research–practice gap remains a persistent issue for the nursing profession.

Aims and objectives. The aim of this study was to gain an understanding of perceived influences on nurses' utilization of research, and explore what differences or commonalities exist between the findings of this research and those of studies that have been conducted in various countries during the past 10 years.

Design. Nurses were surveyed to elicit their opinions regarding barriers to, and facilitators of, research utilization. The instrument comprised a 29-item validated questionnaire, titled Barriers to Research Utilisation Scale (BARRIERS Scale), an eight-item scale of facilitators, provision for respondents to record additional barriers and/or facilitators and a series of demographic questions.

Method. The questionnaire was administered in 2001 to all nurses (n = 761) working at a major teaching hospital in Melbourne, Australia. A 45% response rate was achieved.

Results. Greatest barriers to research utilization reported included time constraints, lack of awareness of available research literature, insufficient authority to change practice, inadequate skills in critical appraisal and lack of support for implementation of research findings. Greatest facilitators to research utilization reported included availability of more time to review and implement research findings, availability of more relevant research and colleague support.

Conclusion. One of the most striking features of the findings of the present study is that perceptions of Australian nurses are remarkably consistent with reported perceptions of nurses in the US, UK and Northern Ireland during the past decade.

Relevance to clinical practice. If the use of research evidence in practice results in better outcomes for our patients, this behoves us, as a profession, to address issues surrounding support for implementation of research findings, authority to change practice, time constraints and ability to critically appraise research with conviction and a sense of urgency.