Job satisfaction in teams

This paper analyses and discusses the results of a large sample survey of job satisfaction among clerical employees working in teams. The relative strengths of association between several variables and job satisfaction are assessed and the results support the importance of on-the-job training, participation in decision making and management leadership. Questions are raised about first-line supervisors as team leaders.     

Developing trends in the marketing of life insurance

The personal financial services industry is being changed drastically by a number of legislative and other measures. As a result, life assurance companies are having to reappraise their use of marketing methods in a highly competitive environment. This paper investigates the major industry marketing trends which are occurring particularly in the areas of advertising, distribution, new product development and price. The role of IT is highlighted.

The trends are set against a backcloth of an analysis of market penetration by a range of personal financial services products. The paper ends by outlining likely future trends in the use of marketing methods by assurance companies as part of their competitive strategies.

Data are presented from published sources and from a series of personal interviews with marketing executives in the industry.     

Conceptual approaches to the transfer of employment practices in multinational companies: an integrated approach

This article examines the transfer of employment practices across borders within multinational companies. We contrast market‐based, cross‐national comparative and micro‐political perspectives on this issue and argue for an integrated approach that focuses on interrelationships between markets and institutions on the one hand and the material interests of actors on the other. We develop this argument using data from a multi‐level case study of a multinational in the US and Britain.     

The market pricing of negative special items through time: an unintended consequence of regulation change?

Review of Quantitative Finance and Accounting - Prior research concludes that the implications of negative special items (NSIs) for future earnings are more fully reflected than earnings before...     

Work-Integrated Learning in accountancy at Australian universities – forms,future role and challenges

This exploratory study seeks to obtain the views of strategic decision-makers surrounding the implementation of Work-Integrated Learning (WIL) Accountancy programs in Australian universities. Using an online questionnaire with mainly open-ended questions, the results showed most respondents perceived WIL programs as important and should be offered and assessed. Work placements and internships were the prominent forms of WIL; and WIL programs were of varying length but typically long, elective, unpaid, in the middle and/or end of the course/degree, assessed, with students awarded grades and credit points. The most challenging issues identified were the difficulty of finding placements and the resourcing implications. The contributions of the study relate to highlighting the various models of accountancy WIL actually implemented and providing empirical evidence on the challenges faced. Since WIL is perceived as important for the future and should be included in degree courses, the proposed future research could help overcome these challenges.     

Increasing the number of black chartered accountants in South Africa: an empirical review of educational issues

South Africa has a shortage of black chartered accountants. This situation has arisen due to a combination of political, socio-economic and related educational reasons during the four decades of apartheid rule. In recent years, numerous academic ventures have commenced in an attempt to increase the number of black chartered accountants. This paper reviews and identifies, through an empirically-based exploratory study, the educational issues potentially inhibiting the development of black chartered accountants in South Africa, as well as the academic support structures which have arisen in response to these perceived educational barriers. Both academic support organizations and recently qualified black chartered accountants in South Africa were surveyed through in-depth interviews and structured self-administered questionnaires. This study found, inter alia, that role models, as a motivational factor for black accounting students, were extremely important. Cognitive factors, such as writing skills and the interpretation of numerical data, were identified as areas of primary concern, whilst issues with respect to certain study needs, such as assistance with study skills and examination techniques, also warranted attention. This study also found that the overall approach of academic support organizations to programme structure and design appears to be addressing student needs adequately. Certain improvements, however, are recommended. Of particular concern, is the general lack of studies on the effectiveness of academic support programmes.     

Constituent Participation in the Australian Public Sector Accounting Standard-Setting Process: The Case of ED 55

The Australian public sector has recently undergone a period of intense reform including a comprehensive reform of financial reporting policies. A major aspect of this reform is the involvement of the Australian accounting profession in the formulation of financial reporting standards through the Public Sector Accounting Standards Board (PSASB). Despite this extensive change, scant research has examined constituent participation in the Australian public sector accounting standard-setting 'due process'. This paper considers the regulatory model adopted for accounting standard-setting in the public sector in Australia and identifies the implications of this model for constituent access to the 'due process'. In particular, the co-operation between the PSASB and the various regulatory bodies in each Australian jurisdiction suggests that these bodies may have more direct influence over the standard-setters than other constituents. The submissions made on ED 55 Financial Reporting by Government Departments are examined as a case study of the 'due process' as it operates in the public sector. Different constituent groups were found to respond in varying proportions, to hold conflicting positions on some issues contained in ED 55 and to use different strategies to present these positions. The research identifies a lack of input by the major group affected by the proposed standard, the account preparers (government departments). In addition, account preparers which did respond to ED 55 were found to use less sophisticated lobbying strategies than other respondents who weighted their responses by commenting on a greater number of issues and by supporting their position with conceptual arguments. These results support the contention that some constituents have favourable access to the 'due process' and that standard-setters may not have received all pertinent information from affected and/or knowledgeable constituents.     

Organizing for peace operations

There have been two general approaches to organizing for peace operations: an ad hoc approach, in which entities independently intervene and operate on the basis of their unique expertise and interest; and a top?–?down approach, in which all entities are directed and controlled by a single authority. Using the UN experience in Afghanistan, we demonstrate how this view of the organizing problem is limited. Instead, we develop a typology that distinguishes among three systems for organizing peace operations-Command, Market and Community?–?on the basis of their differences on four analytic dimensions (agency, social attachment, social control and inter-organizational relations). Our analysis of the UN experience in Afghanistan demonstrates the utility of our framework for both theory and practice.