Internationalising auditing standards : stakeholder views on Australia's strategic directions

Purpose: – The purpose of this paper is to examine and evaluate the internationalisation of Australian auditing standards by analysing the submissions to the Auditing and Assurance Standards Board's (AUASB) strategic directions paper (SDP) and comparing the proposed and approved strategic directions frameworks of the AUASB.

Design/methodology/approach: – A content analysis of the submissions to the SDP is conducted to identify the extent of support, and arguments for and against the proposed strategic directions. This study attempts to find a link, if any, between the proposed strategic directions, the views expressed by the stakeholders, and the final set of strategic directions issued by Australia's Financial Reporting Council.

Findings: – Overall, the final set of strategic directions released in April 2005 are consistent with the views expressed in the submissions, which support minimal divergence from International Standards on Auditing (ISAs) and using the ISAs as the base for developing Australian auditing standards. Major changes from the SDP include a requirement for the AUASB to undertake research and monitor auditing standards issued by national standard setters. However, the AUASB is no longer obliged to contribute to the international standard arena and need only have regard to any program initiated by the International Auditing and Assurance Standards Board.

Research limitations/implications: – The findings of this study provide an insight into the future of Australia's role in the international arena and increase awareness of stakeholders' views on the international harmonisation of auditing standards.

Originality/value: – While there have been several studies examining the international harmonisation of accounting standards, there is comparatively little research on the international harmonisation of auditing standards. This paper attempts to address this void, in part, and contribute to the literature on the convergence of auditing standards with ISAs.

The negative impact on nurses of lack of alignment of information systems with public hospital strategic goals

The objectives of this study were to investigate the degree to which hospital information systems are aligned with hospital strategies and how they impact on nurses. Semi-structured interviews were conducted with nine hospital staff from a range of disciplines in a large public hospital in Australia. The interviews revealed that the focus of hospital information systems on administration has meant that applications to support the patient's clinical journey have been deemed unaffordable. A consequence is that the historic use of the nurses' station as a source of verbal information about patients has continued, with negative impacts on nurses' perceived role and status, and the possible exacerbation of the clash between administrative and clinical cultures. We conclude that hospitals need clear strategies, with alignment of information systems. To do otherwise can undermine culture and morale, while disrupting workflows and patients' clinical journeys.

The influence of strategic HRM and sector on perceived performance in health services organizations

In this study, we examine a variety of management characteristics of for-profit and not-for-profit organizations in the health services (HS) industry. Data collected from Australian senior executives are used to test the relationships between managerial constructs such as employee commitment, customer demandingness, strategic HRM orientation and the adoption of human capital-enhancing human resource (HR) practices and perceived overall performance. Data analysis conducted using the Partial Least Square Modeling show a statistically significant path from commitment to employees, customer demandingness and strategic HRM orientation to the adoption of human capital-enhancing HR practices (such as selective staffing, comprehensive training, and performance appraisal) to perceived organizational performance. The results also show that private sector health service organizations have a higher level of perceived performance.

Applying critical discourse analysis in strategic management research

Critical discourse analysis has become an increasingly popular methodology in organization and management studies. In this article, the authors explore the potential for this methodology to be more widely used in strategic management research. They begin by identifying three research approaches that, to a greater or lesser extent, share a concern with the relationship between language and the formulation and implementation of strategy—strategy as a system of shared meaning, strategy as text and talk, and strategy as truth. They then discuss how critical discourse analysis can be used to extend and develop these approaches by exploiting their underlying complementarities. Finally, using the example of a recently completed case study of strategic change in a large banking and financial services institution, they explore the practical implications of applying critical discourse analysis in strategic management research.

From 'ECR' to 'strategic academic' : reconstucting personal narrative as institutional text

In response to a report that universities focused more on research performance than teaching performance, the Australian government in 2003 introduced a number of policy initiatives including the Learning and Teaching Performance Fund. To establish their eligibility to bid for allocations from this fund, many universities introduced teacher training programs as an integral part of their probation and promotion practices for new academic staff.

As an 'Early Career Researcher' I am currently participating in such a program, in which I must familiarise myself with institutional policies on governance, compliance, and strategic direction, and develop a career plan to position myself to achieve my personal career goals while advancing the organisational and strategic goals of my institution.

This paper uses an institutional ethnographic analysis of my experience to explicate the processes by which an Early Career Researcher actively participates in developing new ways of knowing that construct how I think, talk and write about myself, my goals and my professional work. I argue that developing the required career plan involves producing a text based account that renders selected parts of my work and professional identity visible in terms that are ultimately determined by government policy on higher education.