Benevolence,nationalism and hegemony: fifty years of the National Parks and Access to the Countryside Act 1949

This paper reviews the National Parks and Access to the Countryside Act 1949 fifty years since its enactment. The Act is assessed in the light of fifty years of access policy and within the present context of political debates and manoeuvres over the ‘right to roam’. It is concluded that benevolence is still the prevailing attitude towards access provision, maintaining as it does the scope for alternative freedoms and opportunities to exploit land for consumptive practices such as leisure and recreation. As such, it is argued that the notion of the gift (Mauss, 1990) continues to dominate the provision of countryside access in England and Wales.     

The role of relationship quality in raising organizational change acceptance: The case of the Greek hotel industry

This study examines whether the quality of an employee's relationships, within the context of the hotel industry, has an influence on their behavioral intention towards organizational change. The researchers suggest that the quality of relationships is an important element of an individual's social capital and can be evaluated using five key dimensions: the extent to which relationships are tangible, responsive and reliable, as well as the extent to which they offer empathy and assurance. Furthermore, this research examines whether organizational commitment and job satisfaction have an effect on the association between relationship quality and an individual's behavioral intention towards organizational change. The data collected from a sample of 100 hotel employees in Thessaloniki, Greece, show that relationship quality has a positive association with an individual's behavioral intention towards change. Additional results highlight the roles of job satisfaction and organizational commitment as mediating variables. Managerial implications relevant to the findings and pathways for further research are also discussed.     

A review of: “EXPLOITING CYCLE TIME IN TECHNOLOGY MANAGEMENT”BY GERALD H. GAYNOR McGraw-Hill,Inc., New York, 1993, xvi + 349 pp. ISBN 0-07-023474-4. List $46.50.

Teaching engineering economy at the undergraduate level has changed little over the past century. In fact, it has become stagnant as its focus has turned toward financial mathematics and away from decision analysis. This is seen as a disservice to students who must eventually develop engineering economy studies. This paper provides motivation and suggestions to revitalize the curriculum, including teaching engineering economy in a decision-making context and integrating research advances into the curriculum. From these suggestions, a tested semester outline is presented. In the spirit of this special issue, it is hoped that these suggestions help move the teaching of engineering economy to the “next level” such that we can produce effective decision makers in the critical area of capital investment analysis.     

Contemporary University Strategising: The Financial Imperative

This paper examines the financially focused strategies now evident amongst institutions competing for space in the global higher education system. In their search for increasing financial self‐sufficiency, universities and other higher education providers are examined for their primary competitive strategies. The study provides comprehensive evidence of their cost and operating efficiency strategies, facilitated by increasingly pervasive financial performance accountability systems. The primary operational strategies of teaching and research are found to have been transmogrified into strategies of customised education and research that is primarily focused upon and measured in terms of its funds generation. These trends contribute to complex performance management and accountability challenges as universities’ senior managers balance their internal financial ambitions with the expectations of external stakeholders, while simultaneously projecting sanitised imagery through corporate public relations strategies.     

International harmony measures of accounting policy: comparative statistical properties

Van der Tas's (1988) I index and the between-country C index introduced by Archer et al. (1995) are competing measures of international harmony. We present comparative statistical properties of these indices, via a simulation study covering three accounting methods in 10 countries, with uniform, bimodal and unimodal distributions of companies across accounting methods. The indices are also adjusted for non-disclosures using techniques developed by Archer and McLeay (1995) and Archer et al. (1995). The I index and the between-country C index are mathematically equivalent in the two-country case even in the presence of non-disclosures. As more countries are compared, the two indices diverge. The means and standard deviations of the I index, with a correction proposed by Archer and McLeay (1995), decrease and there is little skewness or kurtosis. In contrast, as more countries are compared, the between-country C index exhibits more stability in means, lower standard deviations, higher skewness and kurtosis. The between-country C index may be superior to the corrected I index because (i) between-country C index means approximate their ‘expected values’ (where all observations equal expected values) more closely than do corrected I index means: and (ii) between-country C index means are more stable than corrected I index means where the data come from stable distributions.