Accounting narrative evaluation: using texture as a measure of quality

This paper applies a texture-based approach to evaluating accounting narratives. We employ the texture index created by Sydserff and Weetman (1999) as it is purported to evaluate narratives more accurately than previous methods. Not enough emphasis has been placed on the utilisation of linguistic tools in the accounting context. We see that a rigorous test serves the accountability function and may contribute positively to investor protection and confidence. We support the contention that improving narrative evaluation will help increase the quality of accounting narratives as they are presented in corporate annual reports. Quality for purpose of this paper is defined as a function of readability and understandability. These characteristics are considered essential for informed investment decision-making. We focus on the usefulness of the texture index in determining an appropriate measure of both readability and understandability by applying the texture index to a sample of corporate annual reports. Our results show conditional support for the use of the texture index as a viable alternative to readability tests.

The Sustainability and Evolution of Quality Improvement Programmes-an Australian Case Study

This paper presents a case study on the implementation of quality management programmes and initiatives in one manufacturing company in Australia, which has lasted for more than two decades. Using data collected through in-depth interviews, the case study describes how the company progressed from an earlier initiative based on quality control to the present initiatives that emphasize customer focus, product development, and innovation. Several important insights are drawn from the case study, including the importance of aligning the quality programmes or initiatives with a clear strategic focus. In addition, the commitment and leadership of senior management of the company has been demonstrated, particularly in the provision of resources and facilities to support the TQM programme, and also shown is how the company has been successful in maintaining its long-term commitment to quality management, which has led to an accumulation of various knowledge and competencies, which function as a valuable resource to sustain its business performance.

Development of a condition-specific measure of quality of life for children with cerebral palsy: empirical thematic data reported by parents and children

Background: Although there is increasing recognition that quality of life (QOL) and health-related quality of life (HRQOL) are important outcome variables in clinical trials for children with cerebral palsy, there are substantial limitations in existing measures of QOL. This study identify themes of QOL for children with cerebral palsy and their parents to guide the development of a new condition-specific QOL scale. Methods: A qualitative study of parent and child views on QOL composition was conducted, using a grounded theory framework. Families participated in semistructured interviews on QOL until thematic saturation was reached (n = 28 families). Results: Overall, 13 themes emerged from the interviews: physical health, body pain and discomfort, daily living tasks, participation in regular physical and social activities, emotional well-being and self-esteem, interaction with the community, communication, family health, supportive physical environment, future QOL, provision of, and access to services, financial stability, and social well-being. Conclusions: Research with parents and children with cerebral palsy, representative of severity across the disease spectrum and socio-economic status, reinforced and expanded on the traditional themes that have underpinned QOL measurement development. This has implications not only for the development of a new QOL scale for children with cerebral palsy, but also for clinical interventions and community care management.

Managing whistleblowing : the significance of quality standards

This research studies the relationship between the existence of whistle blowing procedures and the level of importance placed on whistleblowing procedures, in an environment that claims to have a quality culture. Organisations certified with a basic quality standard, ISO 9000, were surveyed in three separate industries. Certified organisations were selection on the assumption of a basic knowledge and understanding of quality concepts as well as heightened chance of exiting whistleblowing procedures. A combination of quantitative and qualitative data analysis was undertaken. The investigation resulted in evidence that neither the existence of whistleblowing procedures, nor the level of importance placed on whistleblowing procedures, could be predicted by the presence of a quality culture. This investigation highlights the importance of whistleblowing procedures, and identifies further research opportunities on this contentious topic.

Student learning: "the heart of quality" in education and training

This paper surveys the development of various approaches to quality that are essentially learning-centred:

•In the Schools sector: a brief overview of the Victorian Quality in Schools project;

•In Higher Education: work in progress at two Australian universities (Victoria University of Technology and Swinburne Universities of Technology in Melbourne); and

•In Vocational Education and Training: work in progress in re-orienting the policy approach to Quality towards a more flexible and learning-centred model.

This paper will argue that when looked at from the perspective of the individual learner, there is a strong case for student learning to be placed at the very heart of Quality Systems in all sectors of education, and also therefore in related sectoral Quality Assurance programs and processes.

Conceptualization, measurement, and application of quality of life for persons with intellectual disabilities: report of an international panel of experts

In this article a number of issues involving the concept of quality of life as applied to persons with intellectual disabilities are summarized, and a number of agreed-upon principles regarding its conceptualization, measurement, and application are presented. We realize that the concepts and models presented in this article will vary potentially from country to country, and even from area to area within countries. The cross-cultural understanding of the concept of quality of life is in its infancy, and we hope that the discourses resulting from the material presented in this article will facilitate both cross-cultural understanding and collaborative work. The article reflects current thought about the conceptualization, measurement, and application of this increasingly important and widely used concept in the field of intellectual disabilities and sets the stage for its continuing development.

Validity of the assessment of quality of life (AQoL) utility instrument in patients with operable and inoperable lung cancer

There have been few longitudinal studies of quality of life in patients with all stages of lung cancer, particularly those that have included measures of utility. The purpose of this study was to examine the psychometric properties of the Assessment of Quality of Life instrument (AQoL) in patients with lung cancer. The AQoL is a health-related quality of life questionnaire and provides a descriptive system for a multi-attribute utility instrument (MAU), so that scores can be used in cost-utility evaluations. In the present study the reliability (internal consistency) of the AQoL was examined and the concurrent validity was assessed using the Medical Outcomes 36-item Short Form Health Survey (SF-36) as the comparator instrument. The sensitivity to different health states of the AQoL and the responsiveness to change over time was also examined. A prospective, non-experimental cohort study was undertaken. Ninety-two participants with all stages of lung cancer were recruited from a tertiary multi-disciplinary lung cancer clinic. Ninety participants had non-small cell lung cancer (NSCLC) and two had limited stage small cell lung cancer. The AQOL and SF-36 surveys were administered concurrently at baseline. In patients with NSCLC the surveys were then repeated 3 and 6 months later. Correlations between the baseline AQoL summary scales and SF-36 summary scales support the divergent and convergent validity of the AQoL. Reliability was also found to be sufficient (Cronbach's Alpha = 0.76). In addition, in patients with inoperable NSCLC, baseline AQoL scores were found to be predictive of survival at 6 months in Cox proportional hazards multivariate analysis. However, the physical components summary score of the SF-36 was more sensitive to differences in health states between patients with different stages of NSCLC at 6 months of follow-up and more responsive to change over time in both operable and inoperable patients with NSCLC than the AQoL. The findings support the construct validity and reliability of the AQoL in this population. However, there remains some uncertainty about whether the AQoL has sufficient sensitivity to different health states in this population. Further studies using other MAU instruments may determine whether alternative instruments are more sensitive to different health states in individuals with lung cancer.

The reality of quality systems software : working for the machine, or smart people around the machine?

This case study-based research examines the outcomes of using quality system software (QSS) in terms of the support it provides to, and the constraints it imposes on, its users. The results indicate that QSS can help facilitate knowledge access and sharing, and to a lesser extent, facilitate communication. It can be an effective mechanism for initiating and managing changes to work processes. Although some writers have opined that information technology (IT) is another way of controlling workers, this was not evidenced in this study. Technical shortcomings did hamper performance of some tasks, and for some managers, extra work was involved.

Parsimonious and efficient assessment of health-related quality of life in osteoarthritis research: validation of the Assessment of Quality of Life (AQoL) instrument

Background: The Assessment of Quality of Life (AQoL) utility instrument was psychometrically developed for the general population. This study aimed to explore its potential as an osteoarthritis (OA) outcome measure.

Methods: WOMAC, Lequesne index, SF-36, Visual analogue scales and the AQoL were administered to 222 people with OA. The ability of each questionnaire to detect differences between groups was based on (i) self-rated health (SRH) and, (ii) differences between people on an orthopedic waiting list (WL) vs people with OA in the community (C). Comparisons included effect size, relative efficiency and receiver operator characteristic curves.

Results: All instruments detected differences between groups; however no one instrument exhibited superior efficiency. The AQoL demonstrated strong psychometric properties.

Conclusion: The AQoL has equivalent performance to comparator questionnaires commonly used in OA research and would be a useful adjunct to well-established disease specific scales. The AQoL has important advantages; brevity (12 items), facilitates comparisons between disease groups, and delivers a utility score that can be used in health economic evaluations.