A grounded theory model of auditor-client negotiations

The central research question addressed in this paper is 'How do companies and their auditors resolve important audit issues?' In-depth interviews are conducted with the audit partners and finance directors of a varied group of six major UK listed companies who had recently experienced audit interactions involving 22 significant accounting issues. A grounded theory model is developed of the negotiation process and the factors that influence the nature of the outcome of interactions. This model identifies, as principal analytical categories, a range of general relationship factors and specific accounting issue factors that influence aspects of the negotiation process. These aspects include the parties involved, the strategies adopted, the quality of the financial reporting outcome and the ease with which it is achieved. A secondary outcome of the research is that distinct categories of audit engagement partner are identified, termed the crusader, the safe pair of hands, the accommodator and the truster

Poverty, institutions and interventions: a framework for an institutional analysis of poverty and local anti-poverty interventions

At a time when technological innovations are making our world increasingly smaller and our production systems are becoming increasingly more efficient, the benefits of economic growth and development as a whole have not been able to reach all of society. Indeed, many poor countries, characterised by their disadvantageous position in the global society and continuously plagued by weak governments, internal strife and natural disasters have missed out on many of the benefits of growth and development. Within countries that do gain advantage from the various developments of globalisation, significant groups continue to be excluded from the benefits of this new-found prosperity. It is quite significant that a generalised conclusion such as this is still a reality at the turn of the century, despite decades of national and international effort to promote development and combat poverty.

Post-bureaucracy and reanimating public governance: A discourse and practice of continuity?

Purpose 'Seeks to examine changes in the environment in which public policy and public management operate and the claim that bureaucracy has been replaced by post-bureaucracy as a result of these changes. Design/methodology/approach – It proposes reanimated public governance as a concept that occupies the space between public administration and restructured public governance (including reinvented government and New Public Management (NPM). Rather than accepting the existence of post-bureaucracy, per se, the paper argues that there has been a process of extending bureaucracy that cuts across public and non-public boundaries rather than the development of post-bureaucracy per se. Findings – In examining the claims for post-bureaucracy, we are witnessing a discourse and practice of continuity rather than difference. The need for economies of scale and scope, standardisation and the existence of indivisibilities in public services suggest that public sector reforms and proposals for new governance models establish extended or flexible forms of bureaucracy rather than post-bureaucratic organisational forms. Attempts to introduce ICT-based services and the need for regulatory agencies to oversee the contracts with private and non-profit service providers reinforce these findings. Research limitations/implications – The arguments in this paper are based on marshalling the literature and debates surrounding public sector reform to advance a central thesis. It draws on real world examples but does not advance direct empirical evidence. There is scope for internationally comparative case-studies of different public service functions and discourses and practices in different countries Practical implications – Policy makers and managers should treat the clarion call of post-bureaucracy as a way of liberating public services from a lack of creativity, innovation and accountability with healthy scepticism. In particular, the view that public sector reforms through post-bureaucratic re-organisation will lead to efficiencies is one to be challenged. Reforms in any service driven organisations are not zero-cost and any implied operational cost saving should be considered against increased transaction costs. Originality/value – There have been heroic claims made for post-bureaucracy in many organisations enabled by developments associated with the concepts of information society and knowledge society. By locating public sector reforms under the rubric of 'restructured public governance' a deeper investigation of the implications for the discourses and practices associated with public sector reform is advanced

Product liability: the normative Austrian perspective

The paper is an exercise in a normative economic analysis of product liability. After a short historical introduction, we take two of the basic premises of Austrian economic thought and see which system of product liability results. If costs are subjective and entrepreneurship is the essence of an efficient market process a system of caveat emptor follows. The paper also answers some possible criticisms from the mainstream neoclassical perspective.Austrian economics, product liability, contract law, Consumer/Household Economics, B29, K12, K13,

Sustainability and the Talentship Paradigm: Strategic Human Resource Management Beyond the Bottom Line

[Excerpt] This paper proposes such a framework that simultaneously shifts the prize to reflect Sustainability and shifts the paradigm of HRM toward a decision science called “Talentship” (Boudreau & Ramstad, 2002). It defines Sustainability and its measures, defines the typical connection between HRM and sustainability using the traditional HRM paradigm. Then, the HC BRidge® talent decision framework that connects HRM, talent, and competitive/financial strategic success, is used to logically make similar connections between HRM, talent and sustainability. Examples from Shell and DuPont show how the combination of shifting the prize and the paradigm reveals pivotal roles for talent that are not apparent with traditional definitions of strategic success and the traditional HRM paradigm

Negotiating with a logical-linguistic protocol in a dialogical framework

This book is the result of years of reflection. Some time ago, while working in commodities, the author felt how difficult it was to decide the order in which to use arguments during a negotiation process. What would happen if we translated the arguments into cards and played them according to the rules of the Bridge game? The results were impressive. There was potential for improvement in the negotiation process. The investigation went deeper, exploring players, cards, deals and the information concealed in the players´ announcements, in the cards and in the deals. This new angle brought the research to NeuroLinguistic Patterns and cryptic languages, such as Russian Cards. In the following pages, the author shares her discovery of a new application for Logical Dialogues: Negotiations, tackled from basic linguistic structures placed under a dialogue form as a cognitive system which ‘understands’ natural language, with the aim to solve conflicts and even to serve peace