‘From boom to where?’: the impact of crisis on work and employment in Indian BPO

This article locates Indian business process outsourcing (BPO) within the global supply chains of business services delivery and an international division of service labour. It acknowledges the BPO market's essential dependence on demand from lead firms in the United States and United Kingdom. Drawing on a conceptual synthesis of the Global Commodity Chain, Global Value Chain and Global Production Network frameworks, the article examines the impact of 2008's financial crisis on employment, work organisation and the experience of work in Indian BPO. Employer/industry sources and employee interviews reveal reconfigured local labour market dynamics, tightened work discipline, an extensification of working time, work intensification and unprecedented growth in job insecurity. Such changed characteristics suggest a watershed that raises questions concerning the sustainability of models of BPO work constructed in pre‐crisis years.     

Research–teaching yin–yang? An empirical study of accounting and finance academics in Australia and New Zealand

This article uses a survey to explore relations between teaching and research of accounting and finance academics in Australia and New Zealand (ANZ). Previous research on the relationship between research and teaching is inconclusive. Two recent studies consider research–teaching relations in the accounting discipline in South Africa and the United Kingdom (UK). This investigation extends work undertaken in the UK to ANZ. Contrary to expectations, research‐active faculty see little merit in integrating research with teaching, while more junior and teaching‐oriented faculty do. In addition, the empirical model underlying the teaching–research Gestalt is remarkably similar to both ANZ and the UK.     

Knowledge management practice in Scottish law firms

Law firms, as part of the professional services sector, are increasingly engaged in strategic thinking about business growth and development. The management of partners, staff and their knowledge is critical to this strategic development. This study of a sample of Scottish law firms engaged in commercial and corporate law finds that organisations are at different stages of progress, and that change has focused more on technical solutions than on organisational and HR issues. Based on evidence from partners and management, and on attitude data from salaried staff, the article suggests that, although the traditional professional firm's interest in building and leveraging its human capital is still present, the underlying social and cultural processes involving motivation, sharing of experiences, coaching and mentoring are relatively underdeveloped. The implications for HR strategy and practice, and for the role of the HR manager, are considered.     

Application Of The Reporting Entity Concept To Universities

The Australian Accounting Research Foundation's Statement of Accounting Concept 1 "Definition of the Reporting Entity" refers to dependent users and outlines three factors to be considered in determining whether dependent users exist. This study applies these factors to the tertiary education sector and concludes that public-sector universities can legitimately be deemed reporting entities and should produce financial reports that fully comply with Australian accounting standards and concepts. In the light of this conclusion, the universities' annual reports are examined to determine whether there has generally been compliance. The study finds that 90% of the sampled university reports deviate from Australian accounting standards.     

Working with risky consumers: multi‐professional care for substance‐using pregnant women

Substance use is increasingly common in many countries. Consumption and lifestyles associated with consumption often involve a number of specific health and legal risks for users. For pregnant women, the risks extend to the health and care of their unborn children. A multi‐professional approach to the management of substance use in pregnancy is recommended as best practice but, as with all strategies, effectiveness depends on the way that professional workers implement policy. This study evaluated evidence of multi‐professional working within local maternity services in and around a Scottish city by (a) collating and analysing data from the maternity records of 163 substance‐using women, who delivered between January 2001 and December 2003; and (b) conducting a questionnaire survey in 2004 with 120 midwives and neonatal nurses for their views on maternity care for substance‐using women and their babies. Despite the importance placed on multi‐professional working by midwives and neonatal nurses, maternity records indicated operational inconsistencies with implementation in some cases and not in others. Policy was not yet to be seen embedded in everyday practice.     

Worker representation in health and safety: options for regulatory reform

Worker representation in health and safety in Britain has received statutory support since the Safety Representatives and Safety Committees Regulations 1977. Subsequent developments have, however, acted to undermine the effectiveness of these regulations. The paper consequently discusses a range of reforms that could be introduced to strengthen the present regulatory regime.