Working and Caring for a Child with Chronic Illness: Challenges in Maintaining Employment

This paper shares some pertinent findings from an initial, qualitative stage of a larger, national study currently being undertaken in Australia, exploring the support needs of parents who are working full time and caring for a child with chronic illness. The findings presented here depict the negative impact of these parents caring responsibilities on their work life and the increased stress they experience trying to maintain full time employment. In-depth interviews revealed how these parents had to rearrange their working hours, use up their leave entitlements, work unsatisfactory hours, sacrifice their careers and even change their jobs in order to balance their dual roles. In addition, the findings also highlight the negative and unsupportive attitude that employers had towards these parents. These employment conditions were extremely stressful and frustrating for parents affecting their physical and emotional well being.     

“People First—Always”: Euphemism and Rhetoric as Troublesome Influences on Organizational Sense-Making—A Downsizing Case Study

The purpose of this paper is to examine the role of euphemism and rhetoric in influencing organizational members' constructions of reality and sense-making abilities. The discussion opens with a return to the role of the sociology of knowledge, before exploring the purpose and outcomes of euphemism and rhetoric. Heideggerian phenomenology was used to collect this particularly poignant story from Adrian (a pseudonym), who was made redundant from his workplace after heart bypass surgery. Weick's theoretical exposition of sense-making in organizations is used to examine Adrian's story, with the purpose of demonstrating that sense-making is highly influenced by the use of rhetoric and euphemism (K. E. Weick, 1995, Sense-making in Organizations. Thousand Oaks, CA: Sage). When the truth finally comes out, the outcome is seen to be serious—even life threatening.     

Public and private sector auditors and accruals quality in English NHS hospital Trusts

To promote auditor independence and audit quality in English NHS Trusts the Audit Commission regulates auditor rotation, fees and the appointment of its own and private sector auditors. NHS sanctioned departures from GAAP, some of which allow the financial breakeven target to be achieved, have been criticised by the Audit Commission as detrimental to financial discipline. In this paper, we investigate the association between abnormal accruals and the achievement of financial breakeven in NHS hospital Trusts over the period 1998–2005. We also investigate the association between abnormal accruals, audit fees and the Trusts audited by public and private sector auditors. We find evidence that abnormal accruals are used to achieve financial breakeven and they differ across different types of auditor. We also identify a negative relationship between abnormal accruals and NHS Trust star ratings. These findings raise questions about the ‘quality’ of NHS audit where compliance with NHS-specific regulations overrides the wider GAAP-based requirement for financial statements to show a true and fair view and they warrant reconsideration of the nature of audit in NHS Trusts.