Total quality management in English language teaching:a case study in Turkish higher education

The need to improve the management of language learning organizations in the light of the trend toward mass higher education and of the use of English as a world language was the starting point of this thesis. The thesis aims to assess the relevance, adequacy and the relative success of Total Quality Management (TQM) as a management philosophy. Taking this empirical evidence a TQM-oriented management project in a Turkish Higher Education context, the thesis observes the consequences of a change of organizational culture, with specific reference to teachers' attitudes towards management. Both qualitative and quantitative devices are employed to plot change and the value of these devices for identifying such is considered. The main focus of the thesis is the Soft S's (Shared Values, Style, Staff and Skills) of an organization rather than the Hard S's (System, Structure, Strategy). The thesis is not concerned with the teaching and learning processes, though the PDCA cycle (the Action Research Cycle) did play a part in the project for both teachers and the researcher involved in this study of organizational development. Both before the management project was launched, and at the end of the research period, the external measurement devices (Harrison's Culture Specification Device and Hofstede's VSM) were used to describe the culture of the Centre. During the management project, internal measurement devices were used to record the change including middle-management style change (the researcher in this case). The time period chosen for this study was between September 1991 and June 1994. During this period, each device was administered twice within a specific time period, ranging from a year to 32 months.

Author-itative interpretation in understanding accounting practice through case research

The way interviews are used in accounting research, and the way this research is written up, suggests that there is only one way to interpret these interviews. This invests the author(s) with great perceptive power and storytelling ability. What if different assumptions are used about how to interpret research, and how to present the ensuing findings? We give an illustration of what this might imply, using the notion of 'reflexivity'. The setting for our illustration concerns a series of interviews with management accountants on the dilemmas they face in their daily work. We apply Alvesson's ideas on how to use metaphors to open up the interpretation of interview accounts. The aim of the paper is to shed a different light on the way interviews can be used and interpreted in accounting research. We assert that allowing for reflexive accounts is likely to require substantially differently written research papers, in which the process of discovery is emphasized. © 2011 Elsevier Ltd.

Measuring accounting disclosure in a period of complex changes:the case of Egypt

Significant changes in accounting disclosure are observed in periods of economic change such as those relating to emerging capital markets and programs of privatization. Measurement of the level of accounting disclosure should ideally be designed to capture the complexity of change in order to give insight and explanation to match the causes and consequences of change. This paper shows the added interpretive value in subdividing the disclosure checklist to reflect the requirements of national accounting regulations, the location of disclosure items in the annual report, and limitations on the availability of regulations in official translation to the local language. Defining targeted disclosure categories leads to significance testing of specific aspects of changes in accounting disclosure in the Egyptian capital market in the 1990s. Strong correlation of disclosure with the presence of majority government ownership of the company and the relative activity of share trading supports the applicability of political costs and capital need theories, respectively. The relation between International Accounting Standards (IASs) disclosure and the type of audit firm points to additional theoretical explanations, including relative familiarity with the legislation and compliance features identifiable with the emerging capital market. The approach described in this paper has the potential for enhancing understanding of the complexity of accounting change in other emerging capital markets and developing economies.

Performance management in the United States and France:four case studies in the retail and airline industries

The profusion of performance measurement models suggested by Management Accounting literature in the 1990’s is one illustration of the substantial changes in Management Accounting teaching materials since the publication of “Relevance Lost” in 1987. At the same time, in the general context of increasing competition and globalisation it is widely thought that national cultural differences are tending to disappear, meaning that management techniques used in large companies, including performance measurement and management instruments (PMS), tend to be the same, irrespective of the company nationality or location. North American management practice is traditionally described as a contractually based model, mainly focused on financial performance information and measures (FPMs), more shareholder-focused than French companies. Within France, literature historically defined performance as being broadly multidimensional, driven by the idea that there are no universal rules of management and that efficient management takes into account local culture and traditions. As opposed to their North American brethren, French companies are pressured more by the financial institutions that fund them rather than by capital markets. Therefore, they pay greater attention to the long-term because they are not subject to quarterly capital market objectives. Hence, management in France should rely more on long-term qualitative information, less financial, and more multidimensional data to assess performance than their North American counterparts. The objective of this research is to investigate whether large French and US companies’ practices have changed in the way the textbooks have changed with regards to performance measurement and management, or whether cultural differences are still driving differences in performance measurement and management between them. The research findings support the idea that large US and French companies share the same PMS features, influenced by ‘universal’ PM models.

Financial risk management for management accountants:Society of Management Accountants Canada, American Institute of Certified Public Accountants and Chartered Institute of Management Accountants

Management accounting guideline

The ‘situated functionality’ of accounting in private equity practices:a social ‘site’ analysis

This paper contributes to the recent ‘practice turn’ in management accounting literature in two ways: (1) by investigating the meshing and consequently the ‘situated functionality’ of accounting in various private equity (PE) practices, and (2) by experimenting with the application of Schatzki’s ‘site’ ontology. By identifying and describing the role and nature of accounting and associated calculative practices in different parts of the PE value chain, we note that the ‘situated functionality’ of accounting is ‘prefigured’ by its ‘dispersed’ nature. A particular contribution of experimenting with Schatzki’s ‘site’ ontology has been to identify theoretical concerns in relation to the meaning and role of the concept ‘general understandings’ and to clarify the definitional issues surrounding this concept. We also identify the close relationship between ‘general understandings’ and ‘teleoaffective structure’ and note their mutually constitutive nature.

Systematic Analysis of Change in Restaurant Operations

The successful management of change is a key factor in ensuring growth in the restaurant industry. The author discusses how to evaluate and act on a management change plan beginning with a total understanding and knowledge of the environment within which it operates.

Spatially explicit estimates of N2O emissions from croplands suggest climate mitigation opportunities from improved fertilizer management

Acknowledgements We are grateful to Stefan Seibert for advice on reconciling the Monfreda datasets of yield and area and the Portmann dataset for irrigated area of rice. We thank Deepak Ray and Jonathan Foley for helpful comments. Research support to J.G. K.C., N.M, and P.W. was primarily provided by the Gordon and Betty Moore Foundation and the Institute on Environment, with additional support from NSF Hydrologic Sciences grant 1521210 for N.M., and additional support to J.G. and P.W. whose efforts contribute to Belmont Forum/FACCE-JPI funded DEVIL project (NE/M021327/1). M.H. was supported by CSIRO's OCE Science Leaders Programme and the Agriculture Flagship. Funders had no role in study design, data collection and analysis, decision to publish, or preparation of the manuscript.

Perceptions of practitioners : Managing marine protected areas for climate change resilience

Acknowledgements This research was supported and funded by ClimateXChange. ClimateXChange is a collaborative initiative between Scottish research and higher education institutes and is funded by the Scottish Government. The authors would like to thank all the participants who agreed to be interviewed for this study. Ethics approval number 2013001 from University of Glasgow.

Patterns of weight change after the diagnosis of type 2 diabetes in Scotland and their relationship with glycaemic control, mortality and cardiovascular outcomes: a retrospective cohort study

Acknowledgements The authors would like to thank the Scottish Diabetes Research Network Epidemiology Group for granting permission to use this database. They also thank the data management team in the University of Aberdeen who were the initial conduit for access to these data and also provided validation to the various data cleaning criteria applied. Jeremy J Walker, University of Edinburgh, was invaluable for the original funding application and initial exploration of data. HSRU is funded by the Chief Scientist Office of the Scottish Government Health and Social Care Directorates. Funding Chief Scientist Office (CSO) reference number: CZG/2/571.

Welke 'acteur' neemt de controllerrol als extraverte business partner?

Which 'actor' takes the management accountant role as an extravert business partner? Does a relation between the personal trait Extraversion and fulfilling a management accountant role as a business partner exist? Open Universiteit Nederland End thesis MSc Management, Accounting & Finance Support 1: Prof. dr. A.C.N. van de Ven RA Support 2: dr. P.C.M. Claes Examinator: dr. P. Kamminga Date of approval: September 3, 2014 student: P.R. van der Wal (studentnumber 839104017 email petervanderwal2003@yahoo.com The main question of this research is: Does a relation between the personal trait Extraversion and fulfilling a management accountant role as a business partner exist? This research is based on the dataset obtained by the controller survey 2013, executed in commission of the 'Open Universiteit' (Bork & van der Wal, 2014). From the literature review it is clear: among other management accountant roles we need business partners. And there is a relation between the personal trait Extraversion and fulfilling the role as business partner. At the same time a lack of necessary personal traits for this role has been noticed, among which is Extraversion. The factor- and cluster analyses reported by Bork & van der Wal (2014) resulted in the identification of two types of management accountant roles. In this extended research TYPE II is identified as a business partner because (s)he practices activity-combinations which are related to strategy, analyzing, supporting management in decision making, advisory, change-agency and representing the organization. 36% of the population of Dutch management accountants with a master degree (or similar) meet with the role of the business partner. Although the fulfillment of the role (TYPE II) is not purely business partnering. E.g. reporting and scorekeeping are still activities executed by TYPE II and it is not clear to what extent. Apart from that, role TYPE I executes change management and risk-management activities, which are (according to the definition) activities that belong to the business partner. The role as business partner is practiced but not that optimal as defined in theory. The logistic regression analyses on the survey-data show that Extraversion among three other triggers is significant for the prediction of the fulfillment of the management accountant role (Bork & van der Wal, 2014). A more extravert personal trait predicts a preference for TYPE II, which relates to the business partner. This 'in depth research' concentrated on the relation between the Big Five personal traits and the six activity-combinations (factors) instead of on the two clusters (I and II). The statistic analyses confirm the predicting influence of Extraversion on the business partner role. Although, except for one factor, no extra significance has been found in this additional research. The essential question can be confirmed positively: the management accountant role business partner exists in practice, some management accountants are more extravert then others, and there is a positive relation between extraversion and fulfilling the business partner role. Some formulated research limitations are related to the statistical weakness of some prediction outcomes and to interpretation differences that might occur. Further research can e.g. concentrate on the other personal traits and the significance for role-differentiation in education programs. The management accountant survey 2013 Management accountant roles in 2013 in the Netherlands Open Universiteit Nederland End thesis MSc Management, Accounting & Finance Support 1: Prof. dr. A.C.N. van de Ven RA Support 2: dr. P.C.M. Claes Examinator: dr. P. Kamminga Date of approval: September 3, 2014 student: P.R. van der Wal and H.J. Bork studentnumber: 839104017 and 838532340) email: petervanderwal2003@yahoo.com and hjbork@hotmail.com This paper describes the conceptual model and results of the 'management accountants survey 2013'. The survey is part of a longitudinal survey, earlier executed in 2004, 2007 and 2010 under responsibility of the 'Open Universiteit Nederland'. Secondly the dataset of this survey will be used by us to do our own analyses on the predicting value of the triggers 'personality factor: extraversion' and 'lever of control: interactive controls' on the management accounting role that comes close to a role defined as 'Business Partner'. Scientific research shows that there are different management accounting roles, and that these roles change and that preferences exist for certain roles (Verstegen B. , Loo, Mol, Slagter, & Geerkens, 2007). The main question that will be answered in this paper is which coherent combinations of activities are being executed by management accountants in 2013 in the Netherlands by master-graduates? And secondly which triggers of management accountants' activities predict to which cluster a management accountant belongs? The conceptual model of this research has been developed in 2004 (Verstegen B. , Loo, Mol, Slagter, & Geerkens, 2007). For this research the same 37 activities as in the former researches are included (appendix 1). In the trigger-set (appendix 1) some adaptations have been made for reasons of restricting the length of the survey and to pinpoint on particular research goals (e.g. personality and levers of control). The coherent combinations of activities were found by a factor-analysis and the groups of controllers by a cluster analysis. A regression analysis shows which trigger-items are most significant. The survey has been sent to 2.353 students that finished a controller-study on a Dutch University. There was a 9% (211) response with a completely filled survey. 137 of which indicated to work in a controller-function at the moment. These controllers have been included in the results. The factor-analysis results in six different coherent combinations of activities (factors). Shortly these factors are: advising top management on strategic level with result-effecting information (1), organizing internal reporting (2) organizing and representing the organization on external reporting (3), advising and managing changes by shortcomings in processes and control systems (4), maintaining and managing administrative organization- , information- and control systems (5) and organizing/executing risk management and internal audit (6). Factors 4, 5 and 6 are clustered in cluster TYPE I (125 controllers) and factors 1, 2 and 3 in cluster TYPE II (69 controllers). TYPE II can be associated with the management accountant role 'Business Partner', although the accountant keeps partly active in a scorekeeper role. The four most significant triggers for predicting being a TYPE II controller are 'Executing a risk-management task in order to meet compliance standards' (1), extraversion (2), company size in terms of fte (3) and gender (4).

Accounting for the Multi-Period Impact of Service When Determining Employee Requirements for Labor Scheduling

Providing good customer service, inexpensively, is a problem commonly faced by managers of service operations. To tackle this problem, managers must do four tasks: forecast customer demand for the service; translate these forecasts into employee requirements; develop a labor schedule that provides appropriate numbers of employees at appropriate times; and control the delivery of the service in real-time. This paper focuses upon the translation of forecasts of customer demand into employee requirements. Specifically, it presents and evaluates two methods for determining desired staffing levels. One of these methods is a traditional approach to the task, while the other, by using modified customer arrival rates, offers a better means of accounting for the multi-period impact of customer service. To calculate the modified arrival rates, the latter method reduces (increases) the actual customer arrival rate for a period to account for customers who arrived in the period (in earlier periods) but have some of their service performed in subsequent periods (in the period). In an experiment simulating 13824 service delivery environments, the new method demonstrated its superiority by serving 2.74% more customers within the specified waiting time limit while using 7.57% fewer labor hours.

O Lean Management e os desafios da gestão de recursos humanos na FAP

O estudo que se apresenta teve como objetivo analisar a implementação do modelo de Serviços Partilhados, com recurso à metodologia lean, nos serviços de apoio de pessoal do Complexo de Alfragide que decorreu no contexto da sua implementação na Força Aérea Portuguesa, determinada pelo Despacho do CEMFA n.º 59/2015, de 31 de julho. Para desenvolver este trabalho foi utilizada uma estratégia de investigação mista (quantitativa e qualitativa), seguindo o raciocínio hipotético-dedutivo. O desenho de pesquisa utilizado foi o estudo de caso, recorrendo a entrevistas, à análise documental e a um questionário para recolha de dados. Os resultados apurados através das entrevistas e do inquérito permitem concluir que a implementação do novo modelo alcançou alguns dos objetivos a que se propunha, nomeadamente, a melhoria dos serviços de apoio de pessoal prestados aos militares e civis. Apesar de se antever um elevado potencial ao nível da racionalização de Recursos Humanos, de momento, esse objetivo ainda não foi inteiramente alcançado. Conclui-se a presente investigação sugerindo a reavaliação numa fase mais adiantada da implementação do modelo de Serviços Partilhados no Complexo de Alfragide e o alargamento a outras Unidades de modo a obter uma visão mais abrangente da realidade na Força Aérea. Abstract: The study aimed to analyze the implementation of the Shared Services model, using the lean methodology, in the personnel support services in Complexo de Alfragide. This process took place in the context of implementation of this model in the Portuguese Air Force, determined by CEMFA Order No. 59/2015 of 31 July. To develop this work was used a mixed research strategy (quantitative and qualitative), following the hypothetical-deductive reasoning. The research design used was the case study, interviews, document analysis and a questionnaire. By the results obtained through the views expressed in the interviews and in the investigation, it can be concluded that the implementation of the Shared Services model has achieved some of the goals that it proposed like the improvement in personnel support services. Although foreseen great potential in terms of gains of Human Resources rationalization and due to several factors, has not yet been possible to achieve this goal. This research is concluded suggesting a reevaluation at a later stage of the implementation of the Shared Services model in the Complexo de Alfragide and extension to other Units for a more comprehensive view of reality in the Air Force.

Traps for the unwary : reform stories of private sector managers entering public service

The purpose of this research is to capture and interpret the stories of “outsider” managers who make the transition to the public sector. These experiences are considered in the context of efforts to shift public management culture in a direction consistent with meeting contemporary demands placed on public sector organisations. It is often noted that an important strategy for changing culture is the infusion of outsiders. Outsiders are thought to bring new perspectives that, through a dialectical process (Van de Ven 1995), create the potential for change. While there have been cross-sector comparisons (Broussine 1990; Silfvast 1994; Redman 1997), little attention has been given to the experience of those who make the transition in the context of efforts to reform public sector management culture. Not only is the infusion of private sector managers into the public sector a potential culture change strategy, it is also a personal experience for those who make the transition. Boundary crossing is typically an anxiety provoking experience (Van Maanen & Schein 1979) and the quality of this experience influences decisions to commit, engage, disengage or exit. The quality of the experience is likely to be affected by how the public organisation responds to people making this transition, that is, their investment in people processing (Saks 2007). The cost of recruitment and selection processes at middle and senior management levels warrants a greater research focus on this transition. In this paper we argue that the experiences of those who make the transition from private to public sectors has much to tell us about the traps that transition managers experience in making this change, the implications for injecting outsider managers as a strategy for achieving public management culture change, and how reform-oriented public organisations can manage the transitions of outsider managers into the public sector in order that best value might be achieved for both the individual and organisational change goals.