Management control systems and effectiveness of knowledge sharing

Numerous empirical studies on knowledge management have examined the relative effectiveness of various enablers, such as organizational structure (Bennett and Gabriel, 1999; Gold et aI., 2001), technology (Gold et aI., 2001; O'Dell and Grayson, 1998), culture (DeLong and Fahey, 2000; Gupta and Govindarajan, 2000), managerial system (Nonaka, 1994; Sveiby, 1997) and strategy (Bierly and Chakrabarti, 1996; Holsapple and Joshi, 2001) on knowledge creation and sharing in organizations. Little research has focused on the role of management control systems (MCS) in facilitating knowledge sharing in knowledge-intensive firms (Ditillo, 2004). This study examines how the interactive use of management control systems (MCS) could facilitate the different modes of knowledge sharing among accounting professionals in Malaysia. Based on Nonaka's (1994) knowledge sharing mode, this study found a highly significant relationship between an interactive use of MCS and knowledge sharing to suggest that a more open, less fmancial-oriented and more interactive type of MCS tends to interlink and underpin organizational social process which is the central part of the knowledge sharing process. While professional accountants are generally keen to gain access to knowledge databases to source for possible task solutions, they are generally hesitant to share their tacit knowledge by transforming that knowledge into explicit form. The fmding suggests that there may be cultural-related factors that inhibit sharing of one's tacit knowledge totally and completely.

Health service systems and comorbidity: stepping up to the mark

Clients with co-occurring substance use and mental health disorders are not well served in traditional health care systems where specialist services offer segregated interventions and the client is left to negotiate required treatment across both systems. In recent years, policy change guiding the treatment of dual diagnosis in the United States, United Kingdom, Australia and elsewhere has triggered the development of diverse models of treatment, each of which function at different points on a continuum from serial to fully integrated care. This paper outlines key models and provides examples, while considering their potential for appropriately addressing the needs of this client group. Consideration is given to the benefits of an interaction between stepped care and the chosen model, as a means of enhancing care efficiency while retaining the focus on positive outcomes.

Users' information requirements and narrative reporting : the case of Iranian companies

This paper investigates whether the narrative section of Iranian companies' annual reports satisfies the information requirements of financial analysts employed by institutional investors. Taking a group of stakeholders (i.e. financial analysts) as the sample, a questionnaire survey was conducted to identify their top three information needs from the narrative sections of company annual reports in each of three information categories: Present, Analytical and Prospective. Following this survey, a checklist was prepared to analyse whether Iranian companies are disclosing this information required by financial analysts. Overall, the results partially support stakeholder theory as there is a general lack of information flow on the part of Iranian listed companies in meeting their stakeholders' information needs.

Indigenous research ethics : new modes of information gathering and storytelling in journalism

Veteran Indigenous affairs reporter Tony Koch emphasises the importance of respect, trust and listening in his journalism practice. This paper draws on Koch’s insights as well as recent scholarship on the policies and value of listening to support the proposal that Indigenous research ethics provide a concrete framework for improving media representations of Indigenous people and their access to news media. The university ethics process cannot replicate the understanding Koch has gained from 25 years of interacting with Indigenous people and their communities. However, this paper argues it provides a pathway along which journalism academics and their students can learn to engage with Indigenous people, navigate Indigenous public spheres and produce high-quality reporting that reflects Indigenous people’s aspirations. Journalists within the academy, who are not subject to the commercial or organizational pressures of the news industry, are especially well placed to collaborate with Indigenous people to deliver new ways of conducting research and telling stories that privilege their perspectives. Koch’s newsgathering practice demonstrates that many principals of this progressive approach are also achievable in mainstream journalism.

Nutrition promotion : theories and methods, systems and settings

An introduction to approaches and techniques used to influence food behaviours and improve nutrition and health.