From Medics to Managers: The Ascent of the Entrepreneur

Where one stands to engage with the world is not as some New Age Psychologists continue to argue, completely free and self-determined. Rather, it is formed largely beyond one’s control and is fraught with both dangers and opportunities. This pre-determined point of view is referred to as the Assumptive World (Parkes, 1975). This is defined as a “strongly held set of assumptions about the world and the self that is confidently maintained and used as a means of recognizing, planning and acting…Assumptions such as these are learned and confirmed by the experience of many years” (Parkes, 1975, p. 132). There are, further, levels and intensities of assumptions, as refined by Janoff-Bulman, R. (1992). These assumptions form the centre point of our world and our consciousness. They are so much a part of us that we tend not to challenge them. Though unchallenged, these assumptions nevertheless drive our behaviors, set our expectations, and operationalize our moral views.     

Internal audit: A comfort provider to the audit committee

This study, based upon four Belgian case studies, provides insights on (1) what drives the audit committee to look for the support of the internal audit function; and (2) what makes the internal audit function an expert at providing comfort to the audit committee [Pentland, B.T., 1993. Getting comfortable with the numbers: auditing and the micro-production of macro-order. Accounting, Organizations and Society 18 (7–8), 605–620; Carrington, T., Catasús, B., 2007. Auditing stories about discomfort: becoming comfortable with comfort theory. European Accounting Review 16 (1), 35–58]. We found that audit committees seek comfort, with respect to the control environment and internal controls, two areas in which they confront considerable discomfort. Besides the internal audit function's traditional assurance role, its involvement in improving internal controls provides a significant level of comfort to the audit committee. Internal auditors' unique knowledge about risk management and internal control, combined with appropriate inter-personal and behavioural skills, enables them to provide this comfort. Besides, their internal position, their familiarity with the company, and their position close to people across the company facilitate internal auditors being a major source of comfort for the audit committee. Formal audit reports and presentations, together with informal contacts, seem to be important symbols of comfort [Power, M., 1997. The Audit Society: Rituals of Verification. Oxford University Press, Oxford]. In addition, we found that the overall level of comfort to the audit committee can be enhanced via collaboration between internal and external auditing (the so-called ‘joint audit approach’).     

高职高专会计专业课程模式的研究

近年来，随着高职高专教学改革的不断深入，各高职院校也在不断地探索适合中国特色的课程模式。经济类的专业在不断的扩大和发展，针对会计专业的人才培养方案，提出了相应的“1＋N”证书的课程模式。通过这种课程教育，使得学生具备一定的综合知识能力，具有全面发展的综合职业能力和素质，也实现了教学目的和培养目标，提高了高职人才的培养质量。对课程的不断改革研究，也促进了我国高等职业教育的发展。     

The Managerial Law Firm and the Globalization of Legal Ethics

The processes of economic integration induced by globalization have brought about a certain type of legal practice that challenges the core values of legal ethics. Law firms seeking to represent the interests of internationally active corporate clients must embrace and systematically apply concepts of strategic management and planning and install corporate business structures to sustain competition for lucrative clients. These measures bear a high conflict potential with the core values of legal ethics. However, we observe in parallel a global consolidation of these core values through an enhanced cooperation of national professional bodies, the use of international codes, and comparative legal ethics teaching and research. Furthermore, state regulation of the legal profession is concerned with preserving the core values of legal ethics to conserve the lawyer’s role in upholding the rule of law. This article defends that legal ethics is adapting to the pressures exerted by “managerial” approaches to legal practice without this altering core values that underlie legal ethics.

Client Relationship Marketing Practices: An Exploratory Study of the Legal Industry

This article aims to identify and examine the responsibilities of the marketing specialists and legal practitioners in the legal industry at different stages of the client relationship development process. A conceptual framework is proposed to analyse the single case study of this research. The relationship marketing practices of a global law firm were examined through fifteen in-depth semi-structured interviews with key personnel. Ten client relationship marketing practices were identified. Whereas organising and attending social events, managing the communications or interactions process, managing the cross-selling, service recovery, changing the impression, truly understanding clients' businesses and industries and other small little gestures are similar to the findings of Claycomb and Martin (2002), social bonds beyond the professional level, treating every job seriously regardless of the size, and utilising client relationship management software were three practices that emerged from this study. Although the ten practices presented are pivotal in contributing to a successful client relationship, further research is needed to examine the effects of each practice and the quality of the client relationship. This article demonstrates that in order to succeed in the highly competitive marketplace, law firms need to understand not only the potential outcomes of each relationship marketing practice but also how to practice it systematically. A new relationship development process model incorporating the essence of the customer relationship life cycle was developed and its practicality was confirmed by the research findings.